The Customs (Transitional) (EU Exit) Regulations 2020
PART 1Introductory Provisions
1Citation and commencement
2Interpretation
3Savings for the purposes of the EU withdrawal agreement
4Notices
PART 2Ongoing customs arrangements
CHAPTER 1Union Goods
5Union goods regarded as domestic goods
6Time of start of a movement of goods
7Requirement to provide evidence
CHAPTER 2Goods Subject to Article 49 of the EU Withdrawal Agreement
8Cessation of EU Customs Code: treatment as chargeable goods
9Cessation of EU Customs Code: treatment as domestic goods
9ATreatment of goods located in Northern Ireland
10Declarations for export
PART 3Amendments
11Amendment of the import duty regulations
12Amendment of the special procedure regulations
13Amendment of the Customs (Export) (EU Exit) Regulations 2019
14Amendment of the Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019
15Amendment of the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019
16Amendment of the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019
17Amendment of the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

2020 No. 1449

Exiting The European Union
Customs

The Customs (Transitional) (EU Exit) Regulations 2020

Made

Laid before the House of Commons

Coming into force in accordance with regulation 1

The Treasury, in exercise of the powers conferred by sections 32(1) and (8), 33(8), 52(2) and 56(1), (3), (5)(b) and (7) of the Taxation (Cross-border Trade) Act 2018 M1, make these Regulations.

In accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU that provisions of these Regulations come into force on such day as the Treasury may appoint by regulations under section 52 of that Act.

Annotations:
Marginal Citations