These Regulations are made in exercise of the powers conferred by section 31(1) and (2) of the European Union (Future Relationship) Act 2020 (c. 29), in order to implement the obligations of the United Kingdom under Article 118 of the Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland, of the one part, and the European Union and the European Atomic Energy Community, of the other part (“the Trade and Cooperation Agreement”). Article 118 of the Trade and Cooperation Agreement relates to establishment of a single window (“single trade window”) that enables traders to submit documentation or data required for importation, exportation or transit of goods through a single entry point to participating authorities or agencies.