2023 No. 811
The Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023
Made
Laid before the House of Commons
Coming into force
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 32(7) of, and paragraph 6 of Schedule 6 to, the Taxation (Cross-border Trade) Act 20181.
Citation and commencement1
1
These Regulations may be cited as the Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023.
2
These Regulations come into force on 8th August 2023.
Amendment of the Customs (Import Duty) (EU Exit) Regulations 20182
1
The Customs (Import Duty) (EU Exit) Regulations 20182 are amended as follows.
2
3
In regulation 101 (cases where no guarantee is required)—
a
in paragraph (1), after “to the contrary,” insert “but subject to paragraph (1A),”
;
b
after paragraph (1), insert—
1A
Paragraph (1) does not apply to a guarantee given in accordance with paragraph 17(5B) of Schedule 1 to the Act.
(This note is not part of the Regulations)