The Customs (Tariff etc.) (Amendment) Regulations 2021

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and amend the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the “Special Procedures Regulations”), the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (the “Establishment Regulations”), the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) (the “Reliefs Regulations”) and the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (the “Suspension Regulations”).

Regulation 2 amends the definition of “classification code” in the Special Procedures Regulations to reflect that these codes may be more than eight digits long. This regulation also amends the definition of “authorised use document” in those Regulations to refer to a revised version of this document. This document is revised to reflect changes to codes which have been made since the legislation was laid.

Regulation 3 amends the definition of “Tariff of the United Kingdom” in the Establishment Regulations to refer to a revised United Kingdom tariff document. This document is revised to add, revise and remove commodity codes, for the purposes of the system known as the customs tariff (see section 8(2) of the Act) established by regulation 2 of those Regulations.

Regulation 4 amends the definition of “UK Reliefs document” in the Reliefs Regulations to refer to a revised version of the document. This document is revised to include a new relief in relation to human blood, organs, tissues, or cells, and to amend relief in relation to returned goods. This regulation also amends the “Authorised Use: Eligible goods and rates” document in the Reliefs Regulations to refer to a revised version of the document. This document is revised to reflect changes to codes which have been made since the legislation was laid.

Regulation 5 replaces the definition of “Suspensions of Import Duty Rates Document” in the Suspension Regulations to refer to a revised Tariff Suspension Document. This document is revised to reflect changes to codes which have been made since the legislation was laid.

An Explanatory Memorandum for this instrument is being published on www.legislation.gov.uk.

There is no significant impact on business, charities or voluntary bodies as this instrument broadly replicates the effect of European Union legislation.