The Commissioners for Her Majesty's Revenue and Customs make regulations 1(1), 1(2), 1(4), 2 to 5, and 7 to 14 below exercising their powers in section 8(1) of, and Schedule 7 paragraph 21 to, the European Union (Withdrawal) Act 2018 .
The requirements of paragraph 3(2) of Schedule 7 to that Act (relating to the appropriate Parliamentary procedure for these Regulations) have been satisfied.
They consider these Regulations appropriate to prevent, remedy or mitigate (a) any failure of retained EU law to operate effectively, or (b) any other deficiency in retained EU law, in either case arising from the withdrawal of the United Kingdom from the EU.
They make regulations 1(1) to (3) and 6 exercising their powers in section 2(2) of the European Communities Act 1972 .
They have been designated for the purposes of that section in relation to measures relating to the receipt, regulation and control of statistics relating to the trading of goods between the United Kingdom and other Member States of the European Union .