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1.—(1) These Regulations may be cited as the Customs Tariff (Establishment) (EU Exit) Regulations 2020 and come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.
(2) In these Regulations—
“Goods Classification Table” means the table so named in Annex I in Part Three of the Tariff of the United Kingdom;
“Tariff of the United Kingdom” means the document entitled “the Tariff of the United Kingdom, version 1.0, dated 8th December 2020”(1).
Available electronically from https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A person unable to access the document electronically can arrange access to a hard copy, while government advice on social distancing and unnecessary travel applies, by calling 020 7270 5000, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.
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