Explanatory Note
(This note is not part of the Regulations)
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).
Regulation 2 amends the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) to refer to a revised “Authorised Use: Eligible Goods and Authorised Uses” document. The new version of this document adds and replaces commodity codes and descriptions to reflect commodity code updates and align with changes to the “Tariff of the United Kingdom” document, reflected by the updated version of that document referred to in regulation 3 of this instrument.
Regulation 3 amends the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) to refer to a revised “Tariff of the United Kingdom” document. The new version of this document updates the commodity code structure, descriptions, and some additional nomenclature changes in the legal notes to reflect changes made by the EU. It also applies a lower rate of import duty on 18 goods where the current duty rate exceeds the maximum upper bound rates the UK submitted to the World Trade Organization.
Regulation 4 amends the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) to refer to a revised “Authorised Use: Eligible goods and rates” document. The new version of this document adds and replaces commodity codes and descriptions to reflect commodity code updates and align with changes to the “Tariff of the United Kingdom” document, reflected in the updated version of that document referred to in regulation 3 of this instrument.
Regulation 5 amends the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) to refer to a revised “Tariff Quotas” document. It also amends the annual increase to quota volume in respect of quota numbers 05.1922, 05.2115 and 05.2116 so that this increase only applies until 31st December 2025.
Regulation 6 amends the definition of “Suspensions of Import Duty Rates Document” in regulation 2 of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) to replace the Suspensions of Import Duty Rates Document with a new version of that document. This document has been revised to implement new suspensions that were accepted following the 2024 application window for business suspensions, and make technical commodity code changes.
Regulation 7 amends Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) Regulations 2020 (S.I. 2020/1457) to give effect to updated versions of the Preferential Tariff reference documents applicable in respect of preferential trade arrangements with various countries or territories. The Preferential Tariff reference documents update commodity codes, and update quota volumes in accordance with the terms of the arrangement. The Preferential Tariff reference documents for Canada, and Iceland and Norway, include amendments to clarify where certain World Trade Organization quotas are managed jointly with preferential tariff quotas.
A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sectors is foreseen.
This instrument largely maintains the position of existing legislation, which was covered by an overarching Tax Information and Impact Note published on 31st October 2024: https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.