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The Customs (Import Duty) (EU Exit) Regulations 2018
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Statutory Instruments
2018 No. 1248
Exiting The European Union
Customs
The Customs (Import Duty) (EU Exit) Regulations 2018
Made
29th November 2018
Laid before the House of Commons
30th November 2018
Coming into force in accordance with regulation 1(2), (3) and (4)
The Treasury, in exercise of the powers conferred by sections 16, 21(2) and (7), 22, 23(3), (6) and (7), 27(1), 32(7), (8), (10) and (13), 33(5) and (8), 34(5), 51, 52 and 56(1) and (3) of, and paragraphs 1(7), 2(2), 3(1) and (5), 5(1), 6(1) and (2), 9(1) and 19(2) of Schedule 1, paragraphs 3(1)(b), 5, 6, 10 and 11 of Schedule 6 and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018 M1, make the following Regulations.
Further to section 27(2) of that Act, the Treasury consider that—
(a)
the provisions made by Part 14 (fees) of the following Regulations are consistent with arrangements between Her Majesty's government in the United Kingdom and any other government or any international organisation or authority; and
(b)
the circumstances in which the functions specified in Part 14 are, or are likely to be, exercised are such that it is fair and reasonable for the charge to be made.
Further to section 28 of that Act, the Treasury in exercising the function of making the following Regulations have had regard to international agreements to which Her Majesty's government in the United Kingdom is a party which are relevant to the exercise of that function.
The Treasury considers it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that provisions of the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.
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