Statutory Instruments
2021 No. 380
Customs
The Customs (Tariff etc.) (Amendment) Regulations 2021
Made
23rd March 2021
Laid before the House of Commons
24th March 2021
Coming into force
14th April 2021
The Treasury make the following Regulations in exercise of the powers conferred by sections 8, 12(1), 19, 31(6) and (7) and 32(7), (8) and (13) of, and paragraph 13 of Schedule 2 and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018( 1 ).
In considering the rate of import duty that ought to apply to goods in a standard case( 2 ) for which provision is made by regulations 2 to 4 of these Regulations, the Treasury have had regard to the matters in section 8(5) of that Act and the recommendation about the rate made to the Treasury by the Secretary of State further to section 8(6) of that Act( 3 ).
Citation and commencement
1. —(1) These Regulations may be cited as the Customs (Tariff etc.) (Amendment) Regulations 2021.
(2) These Regulations come into force on 14th April 2021.
Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
2. —(1)The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018( 4 ) are amended as follows.
(2) In regulation 2(1), in the definition of “classification code” omit “eight digit”.
(3) In regulation 32(2), for ““Authorised Use: Eligible Goods and Authorised Uses (version 2.0)” dated 7th December 2020” substitute ““Authorised Use: Eligible Goods and Authorised Uses (version 2.1)” dated 22nd March 2021( 5 )”.
Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020
3. —(1)The Customs Tariff (Establishment) (EU Exit) Regulations 2020( 6 ) are amended as follows.
(2) In regulation 1(2), in the definition of “Tariff of the United Kingdom”, for “1.1, dated 19th January 2021” substitute “1.2, dated 22nd March 2021( 7 )”.
Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
4. —(1)The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020( 8 ) are amended as follows.
(2) In regulation 2(1), in the definition of “UK Reliefs document”, for “1.1 dated 17th December 2020” substitute “1.2 dated 22nd March 2021( 9 )”.
(3) In regulation 20(4), for “1.0 dated 14th December 2020” substitute “1.1 dated 22nd March 2021( 10 )”.
Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
5. —(1)The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020( 11 ) are amended as follows.
(2) In regulation 2, in the definition of “Suspensions of Import Duty Rates Document”, for “1.1, dated 19th January 2021” substitute “1.2, dated 22nd March 2021( 12 )”.
James Morris
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
23rd March 2021
2018 c. 22 . Any power of HMRC Commissioners to make regulations under Part 1 of the Taxation (Cross-border Trade) Act 2018 (“ the Act ”) is exercisable concurrently by the Treasury by virtue of section 32(13) of that Act. Part 1 of the Act is amended by the Taxation (Post-transition Period) Act 2020 (c. 26) , sections 1 and 2 and Schedule 1.
“Standard case” is defined in section 8(8) of the Act.
A summary explanation about the rate of import duty, including the recommendation, is available electronically from: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021 . A person unable to access this electronically can arrange access to a hard copy, while government advice on social distancing and unnecessary travel applies, by calling 020 7270 5000, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.
S.I. 2018/1249 , amended by S.I. 2020/1432 . There are other amending instruments, but none is relevant.
The document entitled “Authorised Use: Eligible Goods and Authorised Uses (version 2.1)” dated 22nd March 2021, is available electronically from https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021 . A person unable to access the document electronically can arrange access to a hard copy, while government advice on social distancing and unnecessary travel applies, by calling 07741 181227 and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.
S.I. 2020/1430 , amended by S.I. 2021/63 .
The Tariff of the United Kingdom, version 1.2, dated 22nd March 2021, is available electronically from https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021 . A person unable to access the document electronically can arrange access to a hard copy, while government advice on social distancing and unnecessary travel applies, by calling 020 7270 5000 and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.
S.I. 2020/1431 , amended by S.I. 2020/1605 . There are other amending instruments, but none is relevant.
The UK Reliefs document version 1.2 dated 22nd March 2021, is available electronically from https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021 . A person unable to access the document electronically can arrange access to a hard copy, while government advice on social distancing and unnecessary travel applies, by calling 07741 181227 and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.
The document entitled “Authorised Use: Eligible goods and rates” version 1.1 dated 22nd March 2021, is available electronically from https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021 . A person unable to access the document electronically can arrange access to a hard copy, while government advice on social distancing and unnecessary travel applies, by calling 07741 181227 and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.
S.I. 2020/1435 , amended by S.I. 2021 / 63 .
The Tariff Suspension Document version 1.2 dated 22nd March 2021, is available electronically from: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021 . A person unable to access this electronically can arrange access to a hard copy, while government advice on social distancing and unnecessary travel applies, by calling 020 7215 5000, and otherwise by inspection free of charge at the Department for International Trade, 3 Whitehall Place, London SW1A 2AW.