PART 1 U.K.Introduction

Citation and commencementU.K.

1.—(1) These Regulations may be cited as the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019.

(2) Subject to paragraph (3), 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) The following regulations come into force on 3rd October 2019—

(a)this regulation;

(b)regulation 11(1), (10), (12), (16) and (18) (amendment of import duty regulations relating to authorisations);

(c)regulation 12(1), (8), (10)(a) and (c), (11), and (13) (amendment of the special procedure regulations relating to authorisations);

(d)regulation 14(1) to (3) (amendment of export regulations relating to authorisations);

(e)regulation 15 (amendment of the Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019);

(f)regulation 17 (amendment of the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019); and

(g)regulation 19 (amendment of the Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018).

Commencement Information

I1Reg. 1 in force at 3.10.2019, see reg. 1(3)(a)