These Regulations are made by the Treasury in connection with the withdrawal of the United Kingdom (“UK”) from the European Union (“EU”). They make amendments to the secondary legislation imposing civil penalties on those who contravene Customs rules relating to the import of goods into the UK in order to ensure that there is a functioning penalty regime following exit day in the event that the UK leaves the EU with no deal. The Regulations will come into force on a day to be appointed by the Treasury in Regulations pursuant to the power to make such provision contained in section 52(2) of the Taxation (Cross-border Trade) Act 2018 (c.22).
Link: The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018
Source: Legislation .gov.uk
