SI 2022/780 The Customs (Tariff and Reliefs) (Amendment) Regulations 2022

Published on: 18 July 2022

Published by a

Specialist Tax Statutory Instruments

Article summary

Regulations have been introduced which will allow the use of a single commodity code when making a written or electronic customs declaration to claim Transfer of Residence (ToR) relief. These Regulations come into force on 1 August 2022.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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