SI 2021/63 The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021

Published on: 22 January 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (SI 2020/1430) (the “Establishment Regulations”) and the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (SI 2020/1435) (the “Suspension Regulations”), both of which formed part of legislation made in December 2020 under the Taxation (Cross-border Trade) Act 2018 (TCTA).

Jurisdiction(s): England, Northern Ireland, Scotland, Wales and European Union

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