The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 4) 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 (S.I. 2020/1457) (“the Preferential Trade Arrangements Regulations”) 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 amend the Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020 (S.I. 2020/1434) (“the Tariff-free Access for Goods from British Overseas Territories Regulations”) and the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) (“the Tariff Quotas Regulations”).

Regulation 3 corrects a cross-referencing error in the Preferential Trade Arrangements Regulations. In regulation 16(1)(a)(ii) of that Regulation, the reference to “regulation 18” is replaced with a reference to “regulation 19”.

Regulation 4 amends the table in Schedule 1 to the Preferential Trade Arrangements Regulations (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 Preferential Tariff Reference Documents (“PTRD”) applicable in respect of the arrangements with: Canada; Jordan; Liechtenstein; and Viet Nam and the Origin Reference Document (“ORD”) applicable in respect of the arrangement with the Pacific States.

In addition, regulation 4 amends the table in Schedule 1 to the Preferential Trade Arrangements Regulations to reflect the partial provisional application, as between the United Kingdom and Norway on 1st December 2021, of a new arrangement between Her Majesty’s Government in the United Kingdom and the governments of Iceland, Liechtenstein, and Norway. It also updates the PTRD and ORD related to the previous arrangement with Iceland and Norway, which will, as of 1st December 2021, apply to Iceland only.

The arrangements and associated reference documents referred to in regulation 4 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 2DY. A person unable to access these arrangements or Reference Documents electronically can arrange access to a hard copy, while government advice on social distancing and travel applies, by telephoning the Department for International Trade on 0203 987 7277.

Regulation 5 corrects a minor grammatical error in regulation 6(2) of the Tariff-free Access for Goods from British Overseas Territories Regulations.

Regulation 6 amends the Tariff Quotas Regulations. The definition of “Quota Table” in regulation 2 of those Regulations is amended to refer to an updated version of that Table. Amended quota volumes relating to Australian imports are included in the Table and these will take effect in each case on the commencement of the new quota year for the goods concerned (regulation 6(3)). The Table is published separately and available 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 Environment, Food and Rural Affairs, Seacole Building, 2 Marsham Street, London SW1P 4DF. 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 Environment, Food and Rural Affairs on 03459 33 55 77.

Regulation 6(4) clarifies that requirements relating to reference quantity and proof of trade respectively apply in respect of applications made throughout the quota period. Regulation 6(5) clarifies that proof of trade arrangements continue to apply for the purposes of regulation 29(1)(a) irrespective of whether reference quantity has been suspended in respect of the quota concerned. Regulation 6(6) provides that the Secretary of State may serve a notice suspending the requirement to show proof of trade. Regulation 6(7) and (8) set out alternative arrangements for allocation of quota 05.4105 which will apply for licence applications received in February 2022 or February 2023. Regulation 6(9) adds two new quotas in Part A of the Licensing Table in Schedule 2 to the Tariff Quotas Regulations. Regulation 6(10) amends a commodity code listed in the table in Schedule 3.

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.