The Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) (No. 2) Regulations 2021

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). They make amendments to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to give effect in legislation to the preferential customs import duty rates agreed under further free trade arrangements entered into between Her Majesty’s Government in the United Kingdom and the governments of other countries or territories.

Regulation 2 amends the table in Schedule 1 to S.I. 2020/1457 (which sets out the list of arrangements between Her Majesty’s Government in the United Kingdom and the governments of other countries or territories) to update the references to the Preferential Tariff Reference Documents applicable in respect of arrangements with the Andean Countries, Mexico, the South African Customs Union and Mozambique, Singapore and Ukraine. It also updates the Origin Reference Document in respect of the arrangement with Switzerland.

These Reference Documents are available electronically at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. Hard copies are held and available to view free of charge at the Department for International Trade, Old Admiralty Building, London SW1A 2BL. A person unable to access these arrangements electronically can arrange access to a hard copy, subject to government advice on social distancing and travel, by telephoning the Department for International Trade on 0203 987 7277.

A full impact assessment has not been produced for this instrument as no, or no significant impact on business, charities or voluntary bodies is foreseen.