This Statutory Instrument has been made, in part, in consequence of a defect in S.I. 2020/1430, S.I. 2021/63 and S.I. 2021/380 and is being issued free of charge to all known recipients of those Statutory Instruments

2021 No. 520

Customs

The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2021

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by section 8(1) of, and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 20181.

In considering the rate of import duty that ought to apply to goods in a standard case2 for which provision is made by regulation 2 of these Regulations, the Treasury have had regard to the matters referred to in section 8(5) of that Act and the recommendation about the rate made to the Treasury by the Secretary of State further to section 8(6) of that Act.