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Statutory Instruments
CUSTOMS
TRADE
Made
30th August 2023
Laid before the House of Commons
4th September 2023
Coming into force
25th September 2023
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 13 and 32(7) and (8) of, and paragraph 21(4)(e) of Schedule 4 to, the Taxation (Cross-border Trade) Act 2018(1) and paragraph 16 of Schedule 19 to the Finance (No. 2) Act 2023(2).
In accordance with section 32(12) of the Taxation (Cross-border Trade) Act 2018, the Secretary of State has consulted the Trade Remedies Authority(3).
2018 c. 22. Section 13 paragraph and 21(4)(e) of Schedule 4 were inserted by section 316 of, and Schedules 19 to, the Finance (No. 2)Act 2023 (c. 30).
The Trade Remedies Authority was established by the TradeAct 2021 (c. 10).
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