These Regulations are made by the Treasury and by the Commissioners of Her Majesty’s Revenue and Customs further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) and the Customs and Excise Management Act 1979 (c. 2). This is an EU Exit statutory instrument.
Link: The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019
Source: Legislation .gov.uk
