An Act to impose and regulate a duty of customs by reference to the importation of goods into the United Kingdom; to confer a power to impose and regulate a duty of customs by reference to the export of goods from the United Kingdom; to make other provision in relation to any duty of customs in connection with the withdrawal of the United Kingdom from the EU; to amend the law relating to value added tax, and the law relating to any excise duty on goods, in connection with that withdrawal; and for connected purposes.
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Statute Law Database
2024-06-13
2018-09-13
Taxation (Cross-border Trade) Act 2018
Sch. 7
para. 158(2)(e)
(f)
The Customs (Amendment) (EU Exit) Regulations 2022