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The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020

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EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (“the Act”) as a consequence of the United Kingdom leaving the European Union. They make amendments to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) (“the Customs (Preferential Trade Arrangements) Regulations”) in order to implement preferential customs import duty rates agreed under free trade arrangements entered into between Her Majesty’s Government in the United Kingdom and the governments of other countries or territories. They also make amendments to the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) (“the Customs (Tariff Quotas) Regulations”), as a consequence of those free trade arrangements.

Regulations 1 and 2 make provision for citation, commencement and interpretation.

Regulation 3 substitutes a revised definition into the interpretation provision in regulation 2 of the Customs (Preferential Trade Arrangements) Regulations, modifying the definition of “Agreement” in regulation 2(1) of those Regulations so that the definition is to be read as including arrangements for the application of preferential rates of import duty which Her Majesty’s Government in the United Kingdom has entered into the government of another country or territory outside the United Kingdom before the end of the implementation period.

Regulation 4 amends the definition of “Preferential Quota Table” into the interpretation provision of regulation 2(1) of the Customs (Preferential Trade Arrangements) Regulations, replacing a reference to column 3 with a new reference to column 2.

Regulation 5 substitutes the Table in Schedule 1 to the Customs (Preferential Trade Arrangements) Regulations column 1 of which sets out the list of trade arrangements entered into between the United Kingdom of Great Britain and Northern Ireland and the governments of the other countries or territories to which the provisions of those Regulations apply. These arrangements 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, 3 Whitehall Place, London SW1A 2AW. A person unable to access these arrangements 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.

Regulation 6 amends the definition of “Quota Table” in the Customs (Tariff Quotas) Regulations. It refers to an updated version of that Table in consequence of certain Canadian quotas being combined with preferential quotas under the Trade Continuity Agreement between the United Kingdom of Great Britain and Northern Ireland and Canada, signed by Canada on 9th December 2020 (“the Canadian Continuity Agreement”); and in order to exclude member States from accessing certain quotas under the terms of the Agreement on Trade and Co-operation between the European Union and the European Atomic Energy Community on the one part, and the United Kingdom of Great Britain and Northern Ireland on the other part, signed on 30th December 2020. These arrangements 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 offices of the Department for Environment, Food and Rural Affairs, Seacole Building, 2 Marsham Street, London SW1P 4DF A person unable to access these arrangements electronically can arrange access to a hard copy while government advice on social distancing and unnecessary travel applies, by telephoning the Department for Environment, Food and Rural Affairs on 03459 33 55 77.

Regulation 7 amends regulation 44 of the Customs (Tariff Quotas) Regulations to add a new paragraph (10A) to that regulation in connection with transitional arrangements for proof of trade documentation containing EORI numbers; under these arrangements, EORI numbers may include EORI numbers issued by the customs authorities of member States.

Regulation 8 amends Part B of Schedule 1 to the Customs (Tariff Quotas) Regulations to reflect changes as a result of implementation of the Canadian Continuity Agreement. It also updates references to the Australian body authorised to issue certain export certificates required for the purposes of quota administration.

Regulation 9 substitutes Schedule 2 to the Customs (Tariff Quotas) Regulations. Changes are required to Part A of the table to remove some Canadian-specific quotas that will now be managed with the preferential quotas provided for under the Canadian Continuity Agreement. The table in Part B of Schedule 2 is extended to include newly added quotas (identified by a quota number which commences with the three digits “054” that are also listed in the Preferential Quota Table as defined in regulation 2(1) of the Customs (Preferential Trade Arrangements) Regulations) that are to be administered by licence.

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 (S.I. 2020/1430) 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.

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