2022 No. 598
Customs

The Customs (Additional Duty) (Russia and Belarus) (Amendment) Regulations 2022

Made
Laid before the House of Commons
Coming into force
The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 15(1) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (“the 2018 Act”)1.

In accordance with section 15(1)(a) and (b) of the 2018 Act, Her Majesty’s government in the United Kingdom, having regard to the matters set out in section 28 of the 2018 Act and any other relevant matters, considers it appropriate to deal with the issue that has arisen between Her Majesty’s government in the United Kingdom and the governments of Russia and of Belarus by varying the amount of import duty in the case of goods originating from Russia or from Belarus.

Citation, commencement and extent1.

These Regulations—

(a)

may be cited as the Customs (Additional Duty) (Russia and Belarus) (Amendment) Regulations 2022;

(b)

come into force on 1st June 2022;

(c)

extend to the United Kingdom.

Amendment of the Customs (Additional Duty) (Russia and Belarus) Regulations 20222.

In regulation 2(1) (interpretation) of the Customs (Additional Duty) (Russia and Belarus) Regulations 20222, for the definition of “relevant Additional Duties Document” substitute—

““relevant Additional Duties Document” means, in relation to specified goods which have originated from—

(a)

Belarus, version 1.1 of the document entitled “Belarusian Additional Duties Document” published by the Secretary of State;

(b)

Russia, version 1.1 of the document entitled “Russian Additional Duties Document” published by the Secretary of State3;”.
Penny Mordaunt
Minister of State
Department for International Trade
EXPLANATORY NOTE
(This note is not part of the Regulations)

These Regulations amend the Customs (Additional Duty) (Russia and Belarus) Regulations 2022 (S.I. 2022/376).

Regulation 2 amends the definition of “relevant Additional Duties document” in regulation 2 of those Regulations to replace the Russian and Belarusian additional duties documents with new versions of the documents.

An impact assessment has not been produced for this instrument.