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Statutory Instruments
Customs
Made
23rd March 2022
Laid before the House of Commons
24th March 2022
Coming into force
25th March 2022
The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 15(1) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018(1) (“the 2018 Act”).
In accordance with section 15(1)(a) and (b) of the 2018 Act, Her Majesty’s government in the United Kingdom, having regard to the matters set out in section 28 of the 2018 Act and any other relevant matters, considers it appropriate to deal with the issue that has arisen between Her Majesty’s government in the United Kingdom and the governments of Russia and of Belarus by varying the amount of import duty in the case of goods originating from Russia or from Belarus.
2018 c. 22. Section 15(1) was amended by section 97 of the Finance Act 2020 (c. 14).
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