The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019
The Regulations are made by HMRC Commissioners under the Customs and Excise Management Act 1979 (c. 2) and the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and the Finance Act 2003. This is an EU Exit statutory instrument.