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In force since 2023-08-08, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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3 provisions
Title and introductory text
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.
Propose a change1 Citation and commencement
(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.
Propose a change2 Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018
(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.
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Propose a change