The Customs (Miscellaneous Amendments) Regulations 2025
This instrument contains various amendments to Customs secondary legislation made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”), and amendments to the Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036) (“the Postal Packets Regulations”) made under powers contained in the Postal Services Act 2000 (c. 26).
Lifecycle
Department
Made
24 Jun 2025
—
In force
16 Jul 2025
Enabling power
the 2018 Act The Treasury make regulations 1 and 2 and regulations 4 to 13 of these Regulations in exercise of the powers conferred by sections 24(3) and 26(1) of the Finance Act 2003, and sections 16(3), (5) and (6)(b), 19, 30B(3), (4)(b), 32(7), (8), (10) and (13), 34(3), 35(3)(a) and 40B(2) and (3)(c) of, and paragraphs 6 and 9 of Schedule 1, paragraphs 1, 5, 6 and 15 of Schedule 2, and paragraph 10 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018 (“”). The Treasury make regulations 1 and 3 of these Regulations in exercise of the powers conferred by sections 105(2) and 122 of the Postal Services Act 2000, and on the recommendation of the Commissioners for His Majesty’s Revenue and Customs and the Secretary of State. Further to section 28 of the 2018 Act, the Treasury, in exercising the function of making the following Regulations have had regard to international agreements to which His Majesty’s government in the United Kingdom is a party which are relevant to the exercise of that function.
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