The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2023
1Citation, commencement and extent
2Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
3Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020
4Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
5Amendment of the Customs (Tariff Quotas) (EU Exit) Regulations 2020
6Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
7Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
2023 No. 1192
Customs

The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2023

Made
Laid before the House of Commons
Coming into force in accordance with regulation 1(2)
These Regulations are made by the Treasury in exercise of the powers conferred by sections 8, 9(1), 11(1), (3) and (7), 12(1) and (3), 17(6) and (7), 19, 32(7), (8) and (13) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 20181 (“the Act”) and by the Secretary of State in exercise of the powers conferred by sections 11(3), (4) and (6) and 32(7) and (8) of the Act.
In considering the rate of import duty that ought to apply in a standard case2 for which provision is made by these Regulations, the Treasury have had regard to the matters in section 8(5) of the Act and the recommendation about the rate made to the Treasury by the Secretary of State, in accordance with section 8(6) of the Act.

Further to sections 9(3) and 17(8) of the Act, the Secretary of State has recommended that these Regulations be made.

Further to sections 11(7) and 12(5) of the Act, in considering what provision to include in regulations made under sections 11(1) and (3) and 12(1) of the Act, the Treasury have had regard to a recommendation made to them by the Secretary of State.

Further to section 28 of the Act, the Treasury and the Secretary of State, in exercising the function of making these Regulations, have had regard to the international arrangements to which His Majesty’s government in the United Kingdom is a party that are relevant to the exercise of that function.