The Secretary of State may by order—
amend section 1(2) (matters that are general customs matters) so as to add, modify or remove a matter;
amend that section so as to exclude its application in relation to a function of the Commissioners for Her Majesty's Revenue and Customs or to modify or remove a reference to a function previously so excluded;
make provision for that section to apply in relation to a function conferred on the Commissioners by an enactment passed or made after the end of the session in which this Act is passed;
modify any enactment (including an enactment passed or made after the passing of this Act) in consequence of provision made under any of paragraphs (a) to (c);
make provision for a function of the Secretary of State or general customs officials to be treated, or not to be treated, as a general customs function.
The power under subsection (1)(a) may not be exercised to add any of the following to section 1(2)—
a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (c. 11),
value added tax,
a customs revenue matter (as to which, see section 7), or
a matter listed at section 7(2)(e).
The Secretary of State must consult the Treasury before exercising the power under this section.