2021 No. 380
Customs
The Customs (Tariff etc.) (Amendment) Regulations 2021
Made
Laid before the House of Commons
Coming into force
The Treasury make the following Regulations in exercise of the powers conferred by sections 8, 12(1), 19, 31(6) and (7) and 32(7), (8) and (13) of, and paragraph 13 of Schedule 2 and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 20181.
In considering the rate of import duty that ought to apply to goods in a standard case2 for which provision is made by regulations 2 to 4 of these Regulations, the Treasury have had regard to the matters in section 8(5) of that Act and the recommendation about the rate made to the Treasury by the Secretary of State further to section 8(6) of that Act3.