Statutory Instruments
2021 No. 1374
Statistics Of Trade
Customs And Excise
The Statistics of Trade (Customs and Excise) (Modification) Regulations 2021
Made
7th December 2021
Laid before Parliament
8th December 2021
Coming into force
1st January 2022
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 8C(1)(c) of the European Union (Withdrawal) Act 2018( 1 ).
Citation and commencement
1. These Regulations may be cited as the Statistics of Trade (Customs and Excise) (Modification) Regulations 2021 and come into force on 1st January 2022.
Modification of the Statistics of Trade (Customs and Excise) Regulations 1992
2. —(1)The Statistics of Trade (Customs and Excise) Regulations 1992( 2 ) are modified as follows in relation to the arrival of goods from an EU member state to a place in Northern Ireland.
(2)Regulation 3(3) (information collected on the value added tax return) has effect as if for “£1,500,000” there were substituted “£500,000” .
Penny Ciniewicz
Myrtle Lloyd
Two of the Commissioners for Her Majesty’s Revenue and Customs
7th December 2021
2018 c. 16 . Section 8C was inserted by section 21 of the European Union (Withdrawal Agreement) Act 2020 (c. 1) . Section 20(1) of the European Union (Withdrawal) Act 2018 provides that for that Act the Commissioners for Her Majesty’s Revenue and Customs are included in the expression Minister of the Crown.
S.I. 1992/2790 . Relevant amending instruments are S.I. 2004/3284 , S.I. 2006/3216 , S.I. 2009/2974 , S.I. 2014/3135 and S.I. 2019/47 .