Statutory Instruments
Exiting The European Union
Customs
Approved by the House of Commons
Made
at 10.50 a.m. on 9th June 2021
Laid before the House of Commons
at 3.30 p.m. on 9th June 2021
Coming into force in accordance with regulation 1
The Treasury make the following Regulations in exercise of the powers conferred by sections 8(1) and 52(2) of, and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018 M1.
In considering the rate of import duty that ought to apply to goods in a standard case M2 for which provision is made by regulation 2 of these Regulations, the Treasury have had regard to the matters referred to 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 Act.
In accordance with section 52(2) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, for these Regulations to come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.
Marginal Citations
M12018 c. 22 (“the Act”). Part 1 of the Act is amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1.
M2“A standard case” is defined by section 8(8) of the Act.