The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument. The Regulations make provision for relief from a liability to import duty by reference to a document entitled “United Kingdom Customs Tariff: Reliefs from Import Duty”, version 1.0 dated 8th December 2020.