The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020

Statutory Instruments

2020 No. 1491

Exiting The European Union

Customs

The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020

Made

9th December 2020

Laid before the House of Commons

10th December 2020

Coming into force in accordance with regulation 1

The Treasury make these Regulations exercising the powers in sections 27, 32(7), 32(8), 32(13), 51(1) and 52(2) of the Taxation (Cross-border Trade) Act 2018(1).

The Treasury consider that—

(a) regulation 6 is 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 that regulation are, or are likely to be, exercised are such that it is fair and reasonable for the charge to be made.

In accordance with section 51(1) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, to make the following regulations.

In accordance with section 52(2) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, for the following Regulations to come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.

(1)

2018 c. 22; the “appropriate Minister” for the purposes of section 51(1) and this instrument is the Treasury as per section 51(4).