These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22). They make amendments to the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 (S.I. 2020/1436) (the “Origin Regulations”), Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) (the “Tariff Quotas Regulations”) and the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations (S.I. 2020/1457) (the “Preferential Trade Arrangements Regulations”).

Regulation 2 makes amendments to the Origin Regulations to reflect changes to the classification of imported goods following updates made by the World Customs Organization.

Regulation 3 amends the Tariff Quotas Regulations. The definition of “Quota Table” in regulation 2 of those Regulations is amended to refer to an updated version of that Table (regulation 3(2)) and corresponding amendment is made in regulation 3(3). The table in Part A of Schedule 2 to those Regulations is amended to remove arrangements for reopening remaining quota volume within a quota period in respect of quotas 05.4515, 05.4514 and 05.4513 (regulation 3(4)).

Regulation 4 amends Schedule 1 to the Preferential Trade Arrangements Regulations (a table which sets out the list of arrangements between Her Majesty’s Government in the United Kingdom and the governments of other countries or territories) to update references to the Preferential Tariff reference documents and Origin Reference Documents applicable in respect of the arrangements with various countries.

Regulation 4 also amends Schedule 1 to the Preferential Trade Arrangements Regulations to reflect the accession of various countries to existing preferential trade arrangements.

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

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.