The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023

Statutory Instruments

2023 No. 557

Customs

The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023

Made

22nd May 2023

Laid before the House of Commons

24th May 2023

Coming into force

19th June 2023

The Treasury makes these Regulations in exercise of the powers conferred by sections 17(6)(b) to (d) and (7)(a), 32(7) and (8)(a) and (b) of, and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018(1) (“the Act”).

In accordance with section 17(8) of the Act, the following Regulations have been made on the recommendation of the Secretary of State.

Further to section 28 of the Act, the Treasury in exercising the function of making these Regulations has had regard to international arrangements to which His Majesty’s Government in the United Kingdom is a party that are relevant to the exercise of that function.