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Statutory Instruments
Exiting The European Union
Customs
Excise
Made
12th July 2021
Laid before the House of Commons
13th July 2021
Coming into force in accordance with regulation 1.
The Commissioners of Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 32(7), (8), 34(5), 35(2), (3), (4), 45(1) and (2) of, and paragraphs 1(7) and (8) and 3(1), (5) and (6) of Schedule 1 to, the Taxation (Cross-border Trade) Act 2018(1), make these Regulations.