This Statutory Instrument has been printed in substitution of S.I. 2021/830 and is being issued free of charge to all known recipients of that Statutory Instrument.

2021 No. 1347

Exiting The European Union
Customs
Excise

The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021

Made

Laid before the House of Commons

Coming into force in accordance with regulation 1

The Commissioners of Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 32(7), (8), 34(5), 35(2), (3), (4), 45(1) and (2) of, and paragraphs 1(7) and (8) and 3(1), (5) and (6) of Schedule 1 to, the Taxation (Cross-border Trade) Act 20181, and the Treasury, in exercise of the power conferred by section 26(1) of the Finance Act 20032 make these Regulations.