The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021 (revoked)
These Regulations make amendments to the requirements for import and export customs controls which were introduced to replace previously applicable EU customs legislation following the UK’s exit from the EU. The amendments in this instrument provide for the removal of the staged customs controls which were put in place on a temporary basis following the end of the transition period and replace those controls with new procedures which will provide for full customs controls.
Lifecycle
Department
Made
12 Jul 2021
—
Comes into force
TBC
Enabling power
The Commissioners of Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 32(7), (8), 34(5), 35(2), (3), (4), 45(1) and (2) of, and paragraphs 1(7) and (8) and 3(1), (5) and (6) of Schedule 1 to, the Taxation (Cross-border Trade) Act 2018, make these Regulations.
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