The Customs Tariff (Preferential Trade Arrangements and Miscellaneous Amendments) Regulations 2023

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 definition of the “Tariff of the United Kingdom” in the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) to refer to a revised United Kingdom tariff document. The revised tariff document lowers the tariff rates of 18 goods and reinstates one rate at the same level as it was applied previously. It also updates references to the classification of imported goods (“commodity codes”) in the goods classification and tariff tables.

Regulation 3(2) amends the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) by amending the definition of “Quota Table” in regulation 2(1) of S.I. 2020/1432 to refer to an updated version of that table. Regulation 3(3) amends Part B of Schedule 1 to S.I. 2020/1432 to remove a condition relating to whole cheddar cheeses from New Zealand. Regulation 3(4) substitutes the table in Part A of Schedule 2 to S.I. 2020/1432 to include two new tariff rate quotas (one in relation to Argentina and the other Brazil), which will be administered using a licensing system.

Regulation 4 amends the Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (S.I. 2020/1433) to give effect to an updated version of the reference document for non-preferential Rules of Origin. This reference document updates commodity codes following updates made by the World Customs Organization.

Regulation 5 amends the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435). Regulation 5(2) amends the definition of “Suspensions of Import Duty Rates Document” to refer to a revised version of this document. This document is revised to correct errors to commodity codes and product descriptions in the list of goods that are subject to a tariff suspension (“specified goods”). It is also revised to reflect an update to a commodity code. Regulation 5(3) amends the time period requirement for the Secretary of State to publish a notice providing information about requests received for goods to be specified goods and inviting objections to those requests. Regulation 5(4) removes an exception to the circumstances in which the Secretary of State is required to consider a request for goods to be specified goods. Regulation 5(5) amends one of the circumstances based upon which the period begins for the Secretary of State to make a recommendation to the Treasury about requests for goods to be specified goods.

Regulation 6(2) amends a cross-referencing error in the Customs Tariff (Preferential Trade Arrangements) Regulations 2020 (S.I. 2020/1457). Regulation 6(3) amends Schedule 1 to 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. These Preferential Tariff reference documents update commodity codes to take account of “end of year” changes, update quota volumes in accordance with the terms of the arrangement, and correct errors. The updated Ukraine Preferential Tariff reference document also gives effect to amendments to the preferential trade arrangement with Ukraine.

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.

A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.