The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021

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 Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432). They correct errors in the Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020 (S.I. 2020/1434). They amend the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457). They also amend the Customs (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/382).

Regulation 2 amends the table in Part B of Schedule 2 to S.I. 2020/1432, which identifies preferential quotas that are administered by licence. The requirement for proof of trade in respect of Tunisian olive oil is removed; and two new quotas are added in respect of the Partnership, Trade and Cooperation Agreement between Her Majesty’s Government in the United Kingdom of Great Britain and Northern Ireland and the government of the Republic of Serbia.

Regulation 3 corrects a small typographical error in regulation 2 of S.I. 2020/1434 and substitutes an erroneous modification contained in regulation 9(2) of those Regulations in respect of the Crown Dependencies.

Regulation 4 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) and the Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/382).

The Partnership, Trade and Cooperation Agreement between Her Majesty’s Government in the United Kingdom of Great Britain and Northern Ireland and the government of the Republic of Serbia, signed on 16th April 2021, is, by this instrument, included in the table in Schedule 1 to S.I. 2020/1457.

Regulation 5 revokes provision made in regulations 1(3)(b) and 3(3) of S.I. 2021/382 which relates to the entry in the table in Schedule to S.I. 2020/1457 in respect of the Memorandum of Understanding between the United Kingdom of Great Britain and Northern Ireland and the Republic of Cameroon concerning the arrangements for applying the effects of the Interim Agreement establishing an Economic 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 the 28th 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 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.