
2023 No. 811
Customs
The Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023
Made 17th July 2023
Laid before the House of Commons 18th July 2023
Coming into force 8th August 2023
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 32(7) of, and paragraph 6 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018.
Citation and commencement
1 

(1) These Regulations may be cited as the Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023.
(2) These Regulations come into force on 8th August 2023.
Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018
2 

(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.
(2) In regulation 98 (specified amount), in paragraph (1A), for “Where” substitute “Other than in relation to a guarantee given in accordance with paragraph 17(5B) of Schedule 1 to the Act, where”.
(3) In regulation 101 (cases where no guarantee is required)—
(a) in paragraph (1), after “to the contrary,” insert “but subject to paragraph (1A),”;
(b) after paragraph (1), insert—“
(1A) Paragraph (1) does not apply to a guarantee given in accordance with paragraph 17(5B) of Schedule 1 to the Act.”.
Jim Harra
Justin Holliday
Two of the Commissioners of His Majesty’s Revenue and Customs
17th July 2023