delete The Customs Reviews and Appeals (Tariff and Origin) Regulations 1997
These Regulations (SI 1997/541) established review and appeal procedures for customs decisions regarding tariff classification, origin determination, and binding tariff/origin information under the EU Community Customs Code framework. They extended section 14 of the Finance Act 1994 review procedures to decisions on binding tariff information, binding origin information, and preferential tariff measures for exports.
This regulation is entirely dependent on the EU Community Customs Code (Regulation 2913/92) and its implementing provisions, which ceased to apply to the UK after Brexit. It creates procedural mechanisms for challenging customs decisions that are anchored in an obsolete EU legal framework no longer operative in Britain. While administrative review mechanisms for customs decisions have inherent value in preventing arbitrary enforcement, this regulation cannot achieve its stated purpose without referencing EU law that no longer governs UK trade. The retained EU law on our books should be replaced with genuinely British administrative review provisions, not zombie legislation that merely mimics an EU framework. Post-Brexit regulatory independence requires deleting laws that are legally inoperable rather than reforming them in place.