There are currently no known outstanding effects for The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020.
(This note is not part of the Regulations)
These Regulations are made by the Treasury in exercise of the powers conferred by sections 9(1), and 31(6) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (the Act). They are to be brought into force by way of a separate statutory instrument made under the Act.
These Regulations apply to any originating goods, as defined in regulation 3, that are imported into the United Kingdom from a country or territory outside of the United Kingdom that are chargeable to import duty under Part 1 of the Act. They make provision for goods which originate from certain British Overseas Territories to be imported into the United Kingdom free of import duty.
By Council Decision (EU) 755/2013 (“The Overseas Association Decision (“OAD”)”), goods originating in the overseas territories of Member States of the European Union that are listed in Annex 2 to the Treaty on the Functioning of the European Union, obtain tariff-free access to the European Union subject to certain conditions.
At the end of the implementation period, the OAD ceases to apply to the British Overseas Territories listed in Annex 1 of the Arrangement. These Regulations therefore give effect to paragraph 3 of the Arrangement between Her Majesty's Government in the United Kingdom and the governments of certain British Overseas Territories to maintain tariff-free access for goods that originate from British Overseas Territories as provided for in the Regulations. The provisions of these Regulations are also modified so that the same tariff-free access for such goods will apply where those goods are imported into the customs territories of the Crown Dependencies pursuant to the terms of the United Kingdom – Crown Dependencies Customs Union. This Arrangement is available electronically at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021 and to view free of charge at the Department of International Trade, 3 Whitehall Place, London SW1A 2AW. A person unable to access the Arrangement electronically can arrange access to a hard copy, while government advice on social distancing and unnecessary travel applies, by telephoning the Department for International Trade on 020 7215 5000.
This instrument is one of a group of instruments covered by a single overarching full Tax Information and Impact Note (TIIN). The TIIN primarily focuses on the Customs Tariff (Establishment) (EU Exit) Regulations 2020 and will be available electronically in due course at: https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. A hard copy will be held and available for viewing free of charge at the Department of International Trade, 3 Whitehall Place, London SW1A 2AW. A person unable to access this document electronically can arrange access to a hard copy, while government advice on social distancing and unnecessary travel applies, by telephoning the Department for International Trade on 020 7215 5000.
An Explanatory Memorandum is being published on the same website. There is no significant impact on business, charities or voluntary bodies as this instrument broadly replicates the effect of European Union legislation.
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