2022 No. 628

Customs

The Customs (Miscellaneous Amendments) Regulations 2022

Made

Laid before the House of Commons

Coming into force in accordance with regulation 1(2) and (3)

The Commissioners for Her Majesty’s Revenue and Customs make regulations 1 and 3 to 6 of these Regulations in exercise of the powers conferred by section 25(1A)(a) and (b) of the Customs and Excise Management Act 19791 and section 32(8)(b) of, and paragraphs 1(7) and (8)(c) and 9 of Schedule 1 and paragraphs 5(1)(b) and 6(1) of Schedule 2 to, the Taxation (Cross-border Trade) Act 20182.

The Commissioners consider that regulations 3 and 6 would facilitate the administration, collection and enforcement of import duty.

The Treasury make regulations 1 and 2 of these Regulations in exercise of the powers conferred by section 26(1) and (5A) of the Finance Act 20033.