The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021

These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (the “Act”) and amend the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (the “Establishment Regulations”) and the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (the “Suspension Regulations”).

Lifecycle

Department

Made

21 Jan 2021

—

In force

22 Jan 2021

Enabling power

In considering the rate of import duty that ought to apply to goods in a standard casefor which provision is made by the following Regulations, the Treasury have had regard to the matters in section 8(5) of that Act and the recommendation about the rate made to the Treasury by the Secretary of State further to section 8(6) of that Act.

DocumentsOpen on legislation.gov.uk →

Instrument

application/pdf · 04 Mar 2021 · 235 KB

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 21 Jan 2021 · 113 KB