The Customs (Tariff and Miscellaneous Amendments) Regulations 2023

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations are made by the Treasury under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”).

Part 2 makes provision in relation to the duties of customs charged on certain goods of Moldovan origin imported into the United Kingdom as a result of their entry into Northern Ireland under section 30A(3) of the Act and on the removal of such goods to Northern Ireland from Great Britain under section 40A of the Act.

Part 3 amends the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the “Special Procedures Regulations”) and the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) (the “Reliefs Regulations”).

The amendments update references to documents containing information on the classification of imported goods (“commodity codes”) following updates made by the World Customs Organization and other changes to commodity codes. These documents update the list of goods which qualify for lower tariffs when imported for specific purposes.

Regulation 5 amends the Special Procedures Regulations to refer to a revised “Authorised Use” document. The goods impacted are bicycle parts for electric bikes as well as axles for certain motor vehicles.

Regulation 6 amends the definition of the “authorised use rates document” in the Reliefs Regulations. The goods impacted are axles for certain motor vehicles.

Part 4 amends Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) Regulations 2020 (S.I. 2020/1457) to update the reference to the preferential tariff reference document applicable in respect of preferential trade arrangements with Switzerland and Liechtenstein and with Moldova.

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.

A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.