The Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) Regulations 2021
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (“the Act”) as a consequence of the United Kingdom leaving the European Union. They make amendments to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to implement preferential customs import duty rates agreed under the free trade arrangements entered into between Her Majesty’s Government in the United Kingdom and the government of Ghana.