2023 No. 774
The Customs (Tariff and Miscellaneous Amendments) Regulations 2023
Made
Laid before the House of Commons
Coming into force in accordance with regulation 1(2)
These Regulations are made by the Treasury in exercise of the powers conferred by sections 9(1), 11(1), (3) and (7), 19, 30B, 32(7), (8) and (13) and 40B of, and paragraph 13 and Schedule 2 to, the Taxation (Cross-border Trade) Act 20181 (“the Act”).
Further to section 9(3) of the Act, the Secretary of State recommends that these Regulations be made.
Further to section 11(7) of the Act, in considering what provision to include in regulations made under section 11(1) and (3) of the Act, the Treasury have had regard to a recommendation made to them by the Secretary of State.
Further to section 28 of the Act, the Treasury, in exercising the function of making the following Regulations and the Secretary of State, in making recommendations that they be made, have had regard to the international arrangements to which His Majesty’s government in the United Kingdom is a party that are relevant to the exercise of that function.
PART 1Preliminary
Citation, commencement and extent1
1
These Regulations may be cited as the Customs (Tariff and Miscellaneous Amendments) Regulations 2023.
2
These Regulations come into force as follows—
a
this regulation comes into force on 31st July 2023;
b
Part 2 and regulation 7(3) come into force on the date on which the Amending Agreement No.1 between the United Kingdom of Great Britain and Northern Ireland and the Republic of Moldova to amend the Strategic Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Moldova 2 (“the Amending Agreement”) enters into force;
c
the remaining provisions come into force on 4th August 2023.
3
The Secretary of State must give notice in the London Gazette, as soon as reasonably practicable, of the date on which the Amending Agreement enters into force.
4
These Regulations extend to England and Wales, Scotland and Northern Ireland.
PART 2Provisions relating to Northern Ireland
Interpretation2
In this Part—
“the Act” means the Taxation (Cross-border Trade) Act 2018;
“direct transport” has the same meaning as it has in Article 5(1) of the Windsor Framework;
“Moldova originating goods” means goods that qualify as originating goods under regulation 6 (preferential origin goods) of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 20203 by reason of them meeting the conditions set out in the origin reference document to the Strategic Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Moldova4;
“the NI Regulations” means the Customs (Northern Ireland) (EU Exit) Regulations 20205; and
“the Windsor Framework” has the same meaning as in Joint Declaration No 1/2023 of the Union and the United Kingdom in the Joint Committee which reflects the arrangements laid down in Decision No 1/2023 of that Joint Committee laying down arrangements relating to the Windsor Framework6.
Moldova originating goods imported into the United Kingdom as a result of their entry into Northern Ireland3
1
This regulation applies to goods if—
a
they are Moldova originating goods;
b
they are imported into the United Kingdom as a result of their entry into Northern Ireland;
c
they are moved by direct transport into Northern Ireland, other than from the European Union;
d
they are not Union goods; and
e
they are not relevant goods within the meaning of regulation 6 (goods entering Northern Ireland – relevant goods) of the NI Regulations.
2
For the purpose of determining the amount of duty charged under section 30A(3)7 (importation of goods: Northern Ireland) of the Act, goods to which this regulation applies are to be treated as relevant goods under regulation 6 of the NI Regulations.
Moldova originating goods removed to Northern Ireland from Great Britain4
1
This regulation applies to goods if—
a
they are Moldova originating goods;
b
they are removed to Northern Ireland from Great Britain by direct transport; and
c
they are not relevant goods within the meaning of regulation 12 (goods potentially for export – relevant goods) of the NI Regulations.
2
For the purpose of determining the amount of duty charged under section 40A8 (removal to Northern Ireland of at risk goods etc) of the Act, goods to which this regulation applies are to be treated as relevant goods under regulation 12 of the NI Regulations.
PART 3Authorised Use
Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 20185
In regulation 32(2) (authorised uses) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 20189 for ““Authorised Use: Eligible Goods and Authorised Uses (version 2.7)” dated 5th December 2022” substitute ““Authorised Use: Eligible Goods and Authorised Uses, version 2.10” dated 3rd July 202310”
.
Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 20206
In regulation 20(4) (lower rate of import duty – goods declared for an authorised use procedure) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 202011, for ““Authorised Use: Eligible goods and rates”, version 1.7, dated 5th December 2022” substitute ““Authorised Use: Eligible goods and rates, version 1.10”, dated 3rd July 202312”
.
PART 4Trade Preferences
Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 20207
1
Schedule 1 (agreements to which these Regulations apply) to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 202013 is amended as follows.
2
In the row relating to the Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation and in the row relating to the Additional Agreement between the United Kingdom of Great Britain and Northern Ireland, the Swiss Confederation and the Principality of Liechtenstein extending to the Principality of Liechtenstein certain provisions of the Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation, for the entries in the second column, substitute—
The Switzerland and Liechtenstein Preferential Tariff, version 1.2, dated 3rd July 2023.
3
In the row relating to the Strategic Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Moldova, for the entry in the second column, substitute—
The Moldova Preferential Tariff, version 1.2, dated 3rd July 2023.
(This note is not part of the Regulations)