This Statutory Instrument has, in part, been printed to correct errors in S.I. 2020/1434 and is  being issued free of charge to all known recipients of that Statutory Instrument.  S T A T U T O R Y I N S T R U M E N T S 2021 No. 527  CUSTOMS  The Customs Tariff (Preferential Trade Arrangements and Tariff  Quotas) (EU Exit) (Amendment No. 2) Regulations 2021  Coming into force in accordance with regulation 1  Made - - - - 28th April 2021  Laid before the House of Commons 29th April 2021  These Regulations are made by the Treasury, in exercise of the powers conferred by sections 9(1),  11(1), (3) and (4), 17(6) and (7), 19(1) and (4), 31(6) and (7) and 32(7), (8) and (13) of the  Taxation (Cross-border Trade) Act 2018( a ) (“the Act”) and by the Secretary of State in exercise of  the powers conferred by 11(3), (4) and (6) and 32(7) and (8) of the Act.  Further to section 28 of the Act, the Treasury, in exercising the function of making the following  Regulations, has had regard to international arrangements to which Her Majesty’s Government in  the United Kingdom is a party that are relevant to the exercise of that function.  Further to sections 9(3) and 17(8) of the Act, the Secretary of State recommends that these  Regulations be made.  In accordance with section 11(7) of the Act, in considering what provision to include in  regulations made under section 11(1) and (3) of the Act, the Treasury has had regard to  recommendations made to them by the Secretary of State.  1. —(1) These Regulations may be cited as the Customs Tariff (Preferential Trade Arrangements  and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021.  (2) Except as otherwise provided in paragraphs (3) and (4), they come into force on the day after  the day on which they are laid. (3) The amendments made by—  Citation and commencement  a ) 2018 c.22. Any power of HMRC Commissioners to make regulations under Part 1 of the Taxation (Cross-border Trade) Act  2018 (“the Act”) is exercisable concurrently by the Treasury by virtue of section 32(13) of that Act. Part 1 of the Act is  amended by the Taxation (Post-transition Period) Act 2020 (c.26), sections 1 and 2 and Schedule 1. Section 9 of the Act is  modified by regulation 6 of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision  etc.) (EU Exit) Regulations 2020, (S.I. 2020/1439) and by regulation 21 of, and Schedule 2 to, the Customs Tariff  (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457). 