This Statutory Instrument has been made, in part, in consequence of a defect in S.I. 2020/1430, S.I. 2021/63 and S.I. 2021/380 and is being issued free of charge to all known recipients of those Statutory Instruments
2021 No. 520
Customs

The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2021

Made
Laid before the House of Commons
Coming into force
The Treasury make the following Regulations in exercise of the powers conferred by section 8(1) of, and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 20181.
In considering the rate of import duty that ought to apply to goods in a standard case2 for which provision is made by regulation 2 of these Regulations, the Treasury have had regard to the matters referred to in section 8(5) of that Act and the recommendation about the rate made to the Treasury by the Secretary of State further to section 8(6) of that Act.

Citation and commencement1.

These Regulations may be cited as the Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2021 and come into force on 20th May 2021.

Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 20202.

In regulation 1(2) of the Customs Tariff (Establishment) (EU Exit) Regulations 20203, in the definition of “Tariff of the United Kingdom”, for “1.2, dated 22nd March 2021”, substitute “1.3, dated 27th April 2021”4.
James Morris
Maggie Throup
Two of the Lords Commissioners of Her Majesty’s Treasury
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”). They amend the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430; “the Establishment Regulations”).

Regulation 2 amends the definition of “Tariff of the United Kingdom” of the Establishment Regulations to refer to a revised United Kingdom tariff document 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. The revised tariff document reduces the Most-Favoured Nation tariff rates previously applied to molasses resulting from the extraction or refining of sugar in line with the original policy intention. In giving effect to the revised tariff document, this instrument thus corrects an error in the Establishment Regulations. The revised tariff document also includes an additional commodity code with no impact on duty rates.

The United Kingdom tariff document was last amended by S.I. 2021/380.

There is no significant impact on business, charities or voluntary bodies as a result of this instrument.