C1PART 1Introductory provisions

Annotations:
Modifications etc. (not altering text)

C1Citation and commencement1

1

These Regulations may be cited as the Customs (Import Duty) (EU Exit) Regulations 2018.

2

Subject to paragraphs (3) and (4), these Regulations come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.

3

This regulation comes into force on 2nd January 2019.

4

The following provisions come into force on 2nd January 2019 for the purposes of any approval or authorisation required by or under these Regulations—

a

regulations 2 and 3;

b

regulations 14, 30, 31, 36 and 37 (simplified Customs declarations and the EIDR procedure) of Part 4 (declarations);

c

Part 9 (approvals and authorisations and authorised economic operators), except for regulation 92;

d

Part 10 (guarantees), except for regulation 100.