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”). They will come into force on a day to be appointed by the Treasury in further 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 corrects errors by adding commodity codes 2934 99 90 65 and 2934 99 90 70 (relating to chemicals) with a 6.00% duty rate and commodity code 4016 93 00 30 (relating to vulcanised rubber gaskets) with a 2.00% duty rate. It also inserts a 14.00% duty rate to existing commodity code 0811 90 95 (relating to certain types of tropical fruit) and corrects one typographical error.

The United Kingdom tariff document was last amended by S.I. 2021/520.

The Establishment Regulations which these Regulations amend are one of a group of instruments covered by an overarching Tax Information and Impact Note (“TIIN”). The TIIN primarily focuses on the Establishment Regulations and is available at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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