The Customs (Miscellaneous Amendments) Regulations 2026

The Commissioners for His Majesty’s Revenue and Customs make the following Regulations (apart from regulation 7) in exercise of the powers conferred by sections 32(7) and (10) and 35(2)(b) of, and paragraphs 5(1) and 9(1) of Schedule 1, paragraphs 5(1)(b) and (2) and 6(1) of Schedule 2 and paragraphs 3(1)(b) and 5(1), (2)(d) and (3) of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018 and section 20(1A), (1C) and (4) of the Customs and Excise Management Act 1979. The Treasury make regulations 1(1) and 7 in exercise of the powers conferred by section 26(1) of the Finance Act 2003.