The Customs Tariff (Establishment) (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”). They amend the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430; “the Establishment Regulations”).

Lifecycle

Department

Made

28 Apr 2021

—

In force

20 May 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 regulation 2 of these Regulations, the Treasury have had regard to the matters referred to 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 →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 29 Apr 2021 · 47 KB

Instrument

application/pdf · 29 Apr 2021 · 32 KB