2018 c. 22.

“Standard case” is defined in section 8(8) of the Taxation (Cross-border Trade) Act 2018.

A summary explanation about the rate of import duty, including the recommendation, is available electronically from: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021

. A person unable to access this electronically can arrange access to a hard copy, while government advice on social distancing and unnecessary travel applies, by calling 020 7270 5000, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.

http://www.legislation.gov.uk/uksi/2020/1430/contents/2020-12-31The Customs Tariff (Establishment) (EU Exit) Regulations 2020texttext/xmlenEXITING THE EUROPEAN UNIONCUSTOMSStatute Law Database2024-11-18Expert Participation2020-12-31The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.The Customs Tariff (Establishment) (EU Exit) Regulations 20201Citation, commencement and interpretation2Establishment of the customs tariff3Rules of interpretationStatutory Instruments2020 No. 1430Exiting The European UnionCustomsThe Customs Tariff (Establishment) (EU Exit) Regulations 2020 Approved by the House of CommonsMadeat 12.15 p.m. on 15th December 2020Laid before the House of Commons16th December 2020Coming into force in accordance with regulation 1(1)

The Treasury, in exercise of the powers conferred by section 8 of, and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018 , make the following Regulations.

In considering the rate of import duty that ought to apply to goods in a standard case for 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 .

The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union for the following Regulations to come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.

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<p>. A person unable to access this electronically can arrange access to a hard copy, while government advice on social distancing and unnecessary travel applies, by calling 020 7270 5000, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.</p>
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The Treasury, in exercise of the powers conferred by section 8 of, and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018
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In considering the rate of import duty that ought to apply to goods in a standard case
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for 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
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<p>The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union for the following Regulations to come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.</p>
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