2019 No. 1282 (C. 42)
Exiting The European Union
Customs
The Customs (Import Duty) (EU Exit) Regulations 2018 and the Customs (Export) (EU Exit) Regulations 2019 (Appointed Day) (EU Exit) Regulations 2019
Made
The Treasury make these Regulations in exercise of the power conferred by section 52(2) of the Taxation (Cross-border Trade) Act 2018 (“the Act”)1.
Citation1
These Regulations may be cited as the Customs (Import Duty) (EU Exit) Regulations 2018 and the Customs (Export) (EU Exit) Regulations 2019 (Appointed Day) (EU Exit) Regulations 2019.
Appointed day2
27th September 2019 is appointed as the day on which the following provisions come into force—
a
regulations 129 and 130 and, for the purposes of those regulations, 3(2) and (3) of the Customs (Import Duty) (EU Exit) Regulations 2018;
b
regulations 52 and 53 and, for the purposes of those regulations, 4 of the Customs (Export) (EU Exit) Regulations 2019.
Rebecca HarrisMike FreerTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Regulations)