The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020
These Regulations are made by the Treasury in exercise of the powers conferred by sections 9(1), and 31(6) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (the Act). They are to be brought into force by way of a separate statutory instrument made under the Act.