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The Customs (Import Duty Variation) (EU Exit) Regulations 2020
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Statutory Instruments
2020 No. 1437
Exiting The European Union
Customs
The Customs (Import Duty Variation) (EU Exit) Regulations 2020
Made
at 3.25 p.m. on 15th December 2020
Laid before the House of Commons
16th December 2020
Coming into force in accordance with regulation 1
The Secretary of State, in exercise of the powers conferred by section 51(1) and (4) of the Taxation (Cross-border Trade) Act 2018(1), makes the following Regulations.
Citation, commencement and application
1.—(1) These Regulations may be cited as the Customs (Import Duty Variation) (EU Exit) Regulations 2020 and come into force on IP completion day.
(2) These Regulations extend to the whole of the United Kingdom.
(3) These Regulations apply to goods of the type specified in Schedule 1 or 2 by reference to commodity codes—
(a)that have been exported from the United States of America to the United Kingdom;
(b)the importation of which into the United Kingdom has incurred a liability to import duty under the Act.
Interpretation
2. For the purposes of these Regulations, the following words and expressions have the following meaning—
“the Act” means the Taxation (Cross-border Trade) Act 2018;
“commodity codes” has the meaning given in regulation 2(3) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020(2);
“duty varied goods” means those goods listed in the Schedules and identified by commodity codes that correspond to certain goods or any description of goods set out in the Tariff of the United Kingdom;
“importer” has the meaning given in paragraph 32(1) of Schedule 4 to the Act;
“import licence” means a licence granted by the Secretary of State in relation to any duty varied goods;
“standard rate” means the standard rate of import duty for goods falling within a commodity code as set out in the Tariff of the United Kingdom;
“standard rate of import duty” has the meaning given in regulation 2(4) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020; and
“Tariff of the United Kingdom” has the same meaning as given in regulation 1(2) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020.
Additional duty
3.—(1) An additional ad valorem duty (“the additional duty”) applies in addition to the standard rate in relation to duty varied goods originating in the United States of America.
(2) The additional duty applicable to duty varied goods conforming to a commodity code in the first column of the table in Schedule 1 or 2 is at the rate specified in the corresponding entry in the second column of the table in each of those Schedules.
Additional duty: exceptions
4.—(1) Duty varied goods are not subject to the additional duty under Schedule 1 where those goods—
(a)are the subject of an import licence issued prior to 18th May 2018 that provides for an exception to, or reduction from, the additional duty; or
(b)were exported from the United States of America prior to 22nd June 2018.
(2) For the purposes of paragraph (1)(b), duty varied goods are “exported” when they have completed the applicable export formalities and have left the territorial waters of the United States of America.
Signed by authority of the Secretary of State for International Trade
Greg Hands
Minister of State for Trade Policy
Department for International Trade
At 3.25 p.m. on 15th December 2020
SCHEDULES
Regulation 3(2)
SCHEDULE 1Duty varied goods subject to additional duties
| Commodity code | Additional duty |
|---|---|
| 0710 40 00 | 25% |
| 0711 90 30 | 25% |
| 0713 33 90 | 25% |
| 1005 90 00 | 25% |
| 1006 30 21 | 25% |
| 1006 30 23 | 25% |
| 1006 30 25 | 25% |
| 1006 30 27 | 25% |
| 1006 30 42 | 25% |
| 1006 30 44 | 25% |
| 1006 30 46 | 25% |
| 1006 30 48 | 25% |
| 1006 30 61 | 25% |
| 1006 30 63 | 25% |
| 1006 30 65 | 25% |
| 1006 30 67 | 25% |
| 1006 30 92 | 25% |
| 1006 30 94 | 25% |
| 1006 30 96 | 25% |
| 1006 30 98 | 25% |
| 1006 40 00 | 25% |
| 1904 10 30 | 25% |
| 1904 90 10 | 25% |
| 2001 90 30 | 25% |
| 2004 90 10 | 25% |
| 2005 80 00 | 25% |
| 2008 11 10 | 25% |
| 2009 12 00 | 25% |
| 2009 19 11 | 25% |
| 2009 19 19 | 25% |
| 2009 19 91 | 25% |
| 2009 19 98 | 25% |
| 2009 81 11 | 25% |
| 2009 81 19 | 25% |
| 2009 81 31 | 25% |
| 2009 81 59 | 25% |
| 2009 81 95 | 25% |
| 2009 81 99 | 25% |
| 2208 30 11 | 25% |
| 2208 30 19 | 25% |
| 2208 30 82 | 25% |
| 2208 30 88 | 25% |
| 2402 10 00 | 25% |
| 2402 20 10 | 25% |
| 2402 20 90 | 25% |
| 2402 90 00 | 25% |
| 2403 11 00 | 25% |
| 2403 19 10 | 25% |
| 2403 19 90 | 25% |
| 2403 91 00 | 25% |
| 2403 99 10 | 25% |
| 2403 99 90 | 25% |
| 3304 20 00 | 25% |
| 3304 30 00 | 25% |
| 3304 91 00 | 25% |
| 6109 10 00 | 25% |
| 6109 90 20 | 25% |
| 6109 90 90 | 25% |
| 6203 42 31 | 25% |
| 6203 42 90 | 25% |
| 6203 43 11 | 25% |
| 6204 62 31 | 25% |
| 6204 62 90 | 25% |
| 6302 31 00 | 25% |
| 6403 59 95 | 25% |
| 7210 12 20 | 25% |
| 7210 12 80 | 25% |
| 7219 12 10 | 25% |
| 7219 12 90 | 25% |
| 7219 13 10 | 25% |
| 7219 13 90 | 25% |
| 7219 32 10 | 25% |
| 7219 32 90 | 25% |
| 7219 33 10 | 25% |
| 7219 33 90 | 25% |
| 7219 34 10 | 25% |
| 7219 34 90 | 25% |
| 7219 35 90 | 25% |
| 7222 20 11 | 25% |
| 7222 20 21 | 25% |
| 7222 20 29 | 25% |
| 7222 20 31 | 25% |
| 7222 20 81 | 25% |
| 7222 20 89 | 25% |
| 7222 40 10 | 25% |
| 7222 40 50 | 25% |
| 7222 40 90 | 25% |
| 7223 00 11 | 25% |
| 7223 00 19 | 25% |
| 7223 00 91 | 25% |
| 7226 92 00 | 25% |
| 7228 30 20 | 25% |
| 7228 30 41 | 25% |
| 7228 30 49 | 25% |
| 7228 30 61 | 25% |
| 7228 30 69 | 25% |
| 7228 30 70 | 25% |
| 7228 30 89 | 25% |
| 7228 50 20 | 25% |
| 7228 50 40 | 25% |
| 7228 50 69 | 25% |
| 7228 50 80 | 25% |
| 7229 90 20 | 25% |
| 7229 90 50 | 25% |
| 7229 90 90 | 25% |
| 7301 20 00 | 25% |
| 7304 31 20 | 25% |
| 7304 31 80 | 25% |
| 7304 41 00 | 25% |
| 7306 30 11 | 25% |
| 7306 30 19 | 25% |
| 7306 30 41 | 25% |
| 7306 30 49 | 25% |
| 7306 30 72 | 25% |
| 7306 30 77 | 25% |
| 7306 30 80 | 25% |
| 7306 40 20 | 25% |
| 7306 40 80 | 25% |
| 7307 11 10 | 25% |
| 7307 11 90 | 25% |
| 7307 19 10 | 25% |
| 7307 19 90 | 25% |
| 7308 30 00 | 25% |
| 7308 40 00 | 25% |
| 7308 90 51 | 25% |
| 7308 90 59 | 25% |
| 7308 90 98 | 25% |
| 7309 00 10 | 25% |
| 7309 00 51 | 25% |
| 7309 00 59 | 25% |
| 7310 29 10 | 25% |
| 7310 29 90 | 25% |
| 7311 00 13 | 25% |
| 7311 00 19 | 25% |
| 7311 00 99 | 25% |
| 7314 14 00 | 25% |
| 7314 19 00 | 25% |
| 7314 49 00 | 25% |
| 7315 11 10 | 25% |
| 7315 11 90 | 25% |
| 7315 12 00 | 25% |
| 7315 19 00 | 25% |
| 7315 89 00 | 25% |
| 7315 90 00 | 25% |
| 7318 14 10 | 25% |
| 7318 14 91 | 25% |
| 7318 14 99 | 25% |
| 7318 16 40 | 25% |
| 7318 16 60 | 25% |
| 7318 16 92 | 25% |
| 7318 16 99 | 25% |
| 7321 11 10 | 25% |
| 7321 11 90 | 25% |
| 7322 90 00 | 25% |
| 7323 93 00 | 25% |
| 7323 99 00 | 25% |
| 7324 10 00 | 25% |
| 7325 10 00 | 25% |
| 7325 99 10 | 25% |
| 7325 99 90 | 25% |
| 7326 90 30 | 25% |
| 7326 90 40 | 25% |
| 7326 90 50 | 25% |
| 7326 90 60 | 25% |
| 7326 90 92 | 25% |
| 7326 90 96 | 25% |
| 7606 11 10 | 25% |
| 7606 11 91 | 25% |
| 7606 12 20 | 25% |
| 7606 12 92 | 25% |
| 7606 12 93 | 25% |
| 8711 40 00 | 25% |
| 8711 50 00 | 25% |
| 8903 91 10 | 25% |
| 8903 91 90 | 25% |
| 8903 92 10 | 25% |
| 8903 92 91 | 25% |
| 8903 92 99 | 25% |
| 8903 99 10 | 25% |
| 8903 99 91 | 25% |
| 8903 99 99 | 25% |
| 9504 40 00 | 10% |
Regulation 3(2)
SCHEDULE 2Duty varied goods subject to additional duties
| Commodity code | Additional duty |
|---|---|
| 9613 80 00 | 20% |
| 3926 30 00 | 7% |
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations are made by the Secretary of State under section 51(1) and (4) of the Taxation (Cross-border Trade) Act 2018 (c. 22) and are in consequence of, or otherwise connected with, the withdrawal of the United Kingdom from the European Union (“EU”). The Regulations relate to an international dispute or other issue that arose whilst the United Kingdom was a member state of the EU. As a result, this is an EU Exit statutory instrument.
Regulation 3 and the Schedules establish the rules for the continued application of an additional duty (“the additional duty”) on goods identified by reference to a commodity code in either of the Schedules and originating in the United States of America. The additional duty applied by Schedule 1 was originally applied by Commission Implementing Regulations 2018/724 and 2018/886. The additional duty applied by Schedule 2 was originally applied by Commission Implementing Regulation 2020/502.
The World Trade Organization’s (“WTO”) Agreement on Safeguards (“the WTO Agreement”) provides for the right of any exporting WTO Member affected by a safeguard measure to suspend the application of substantially equivalent concessions or other obligations to the trade of the WTO Member applying the safeguard measures in certain circumstances. The additional duty provided for by regulation 3 and the Schedules constitutes a suspension of the application of substantially equivalent concessions or other obligations as authorised by the WTO Agreement.
Regulation 4 provides for two exceptions to the application of the additional duty depending on the import licence or the date of export of the goods.
This instrument is one of a group of instruments covered by an overarching Tax Information and Impact Note. The TIIN primarily focusses on the Customs Tariff (Establishment) (EU Exit) Regulations 2020 and will be available in due course at: https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. Hard copies may be requested from the Department for International Trade, 3 Whitehall Place, London SW1A 2AW. An inspection of the Regulations free of charge can be made at the Department for International trade, 3 Whitehall Place, London SW1A 2AW. A person unable to access this electronically can arrange access to a hard copy, while government advice on social distancing and unnecessary travel applies, by calling 020 7215 5000.
(1)
(2)
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