Statutory Instruments
CUSTOMS
Made
25th April 2024
Laid before the House of Commons
26th April 2024
Coming into force
17th May 2024
These Regulations are made by the Treasury in exercise of the powers conferred by sections 8, 11(1) and (3), 19(1), (2) and (4), 31(6) and (7), 32(7), (8) and (13) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018(1) (“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 to goods in a standard case(2) for which provision is made by these Regulations, the Treasury have had regard to the matters in section 8(5) of the Act and to a recommendation about the rate made to them by the Secretary of State, in accordance with section 8(6) of the Act.
Further to section 11(7) of the Act, in considering what provision to include in regulations made under section 11(1) and (3) 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.
2018 c. 22. Any powers of HMRC Commissioners to make regulations under Part 1 of the Taxation (Cross-border Trade) Act 2018 (“the Act”) are exercisable concurrently by the Treasury by virtue of section 32(13) of the Act. Part 1 of the Act was amended by section 2 of, and Schedule 1 to, the Taxation (Post-transition Period) Act 2020 (c. 26).
A “standard case” is defined in section 8(8) of the Act.