Weekly roundup of HMRC import, export and customs guidance—9 December 2024
Details of updates to HMRC import, export and customs guidance for the period from 3 to 9 December 2024.
This subtopic examines commercial law and regulation that impacts trading and contracting with consumers in the UK.
FORTHCOMING CHANGE: On 24 May 2024, the Digital Markets, Competition and Consumers Bill received Royal Assent, becoming the Digital Markets, Competition and Consumers Act 2024 (DMCCA 2024) and coming partly into force on that date. DMCCA 2024, s 251 (which is not yet in force) will revoke the Consumer Protection from Unfair Trading Regulations 2008 (CPUTR 2008), SI 2008/1277. Once revoked, the provisions presently contained in the CPUTR 2008 will be replaced by Part 4 of DMCCA 2024 (which largely replicates the requirements of the CPUTR 2008). This Practice Note will be updated for this change in due course.
For further information on the DMCCA 2024, including a detailed comparison of the CPUTR 2008 and Part 4 of DMCCA 2024, see Practice Note: The Digital Markets, Competition and Consumers Act 2024—key provisions from a consumer protection perspective.
To determine the legal framework applicable to a specific consumer contract, the following two key questions must be considered:
what is being sold—ie goods, services and/or
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