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Statutory Instruments

2019 No. 1282 (C. 42)

Exiting The European Union

Customs

The Customs (Import Duty) (EU Exit) Regulations 2018 and the Customs (Export) (EU Exit) Regulations 2019 (Appointed Day) (EU Exit) Regulations 2019

Made

26th September 2019

The Treasury make these Regulations in exercise of the power conferred by section 52(2) of the Taxation (Cross-border Trade) Act 2018(β€œthe Act”)( 1 ).

Regulation 1(2) of the Customs (Import Duty) (EU Exit) Regulations 2018( 2 ) and regulation 1(5) of the Customs (Export) (EU Exit) Regulations 2019( 3 ) provide that those Regulations come into force on such day as the Treasury may by regulations under section 52 of the Act appoint.

Citation

1. These Regulations may be cited as the Customs (Import Duty) (EU Exit) Regulations 2018 and the Customs (Export) (EU Exit) Regulations 2019 (Appointed Day) (EU Exit) Regulations 2019.

Appointed day

2. 27th September 2019 is appointed as the day on which the following provisions come into forceβ€”

(a) regulations 129 and 130 and, for the purposes of those regulations, 3(2) and (3) of the Customs (Import Duty) (EU Exit) Regulations 2018;

(b) regulations 52 and 53 and, for the purposes of those regulations, 4 of the Customs (Export) (EU Exit) Regulations 2019.

Rebecca Harris

Mike Freer

Two of the Lords Commissioners of Her Majesty’s Treasury

26th September 2019

( 1 )

2018 c. 22 .

( 2 )

S.I. 2018/1248 . There are amending instruments, but none are relevant.

( 3 )

S.I. 2019/108 . There are amending instruments, but none are relevant.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Customs (Import Duty) (EU Exit) Regulations 2018 and the Customs (Export) (EU Exit) Regulations 2019 (Appointed Day) (EU Exit) Regulations 2019 (2019/1282)

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