EXPLANATORY NOTE
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) to implement preferential customs import duty rates agreed under further 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 Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432).
Regulation 2 substitutes sub-paragraph (c) of regulation 4(5) of S.I. 2020/1457 to make it clear that any conditions that are specified in column 12 of the Preferential Quota Table in relation to particular goods must also be met in order for a preferential quota duty rate to be claimed in relation to the importation of those goods.
Regulation 3 makes further amendments to the table in Schedule 1 to S.I. 2020/1457 which sets out the list of arrangements between Her Majesty’s Government in the United Kingdom and the governments of the other countries or territories to which the provisions of those Regulations apply. The table in Schedule 1 to S.I. 2020/1457 was substituted by regulation 5 of, and Schedule 1 to, the Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1657) which came into force on IP completion day and which was amended by the Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/241). The following additional arrangements between Her Majesty’s Government in the United Kingdom and the governments of other countries or territories are, by this instrument, included in the table in Schedule 1 to S.I. 2020/1457:
Partnership Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Albania, signed on 5th February 2021;
Interim Agreement establishing an Interim Partnership Agreement between the United Kingdom of Great Britain and Northern Ireland, on the one part, and the Republic of Cameroon, on the other part, signed on 9th March 2021;
Agreement Establishing an Association between the United Kingdom of Great Britain and Northern Ireland and the Hashemite Kingdom of Jordan, signed on 5th November 2019.
In addition, regulation 3 amends the table in Schedule 1 to S.I. 2020/1457 specifically for the purpose of including the Republic of Suriname among the list of countries that are applying the Economic Partnership Agreement between the CARIFORUM States and the United Kingdom of Great Britain and Northern Ireland.
Regulation 3 also corrects an error in the title of the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Turkey, signed on 29th December 2020, as this originally appeared in the first column of the table in Schedule 1 to S.I. 2020/1457. It also updates the Reference Documents associated with the free trade arrangements entered into by the United Kingdom of Great Britain and Northern Ireland with Central America, Japan and the Republic of Turkey.
Regulation 4 amends regulation 29(1)(a) of S.I. 2020/1432 to clarify the specific goods, previously released for free circulation by an applicant for an import licence, that can be used to show proof of trade. The table in Part B of Schedule 2, which identifies preferential quotas commencing with the three digits “054” that are administered by licence, is substituted to make corrections identifying those preferential quotas to which proof of trade, reference quantity and certificate of authenticity requirements apply, as well as correcting the amount of security required for quotas 05.4306, 05.4307 and 05.4308. Quota 05.4324 is added to the table in consequence of the conclusion of the Partnership Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Albania signed on 5th February 2021.
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.
An Explanatory Memorandum is being published alongside this instrument and will be available 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.