This Statutory Instrument has been printed to correct errors in S.I. 2020/1430 and S.I. 2020/1435 and is being issued free of charge to all known recipients of those Statutory Instruments.
Statutory Instruments
2021 No. 63
Customs
The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021
Approved by the House of Commons
Made
at 9.15 a.m. on 21st January 2021
Laid before the House of Commons
at 1.30 p.m. on 21st January 2021
Coming into force
22nd January 2021
The Treasury, in exercise of the powers conferred by sections 8 and 12(1) of, and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018( 1 ), make the following Regulations.
In considering the rate of import duty that ought to apply to goods in a standard case( 2 ) for which provision is made by the following 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. These Regulations may be cited as the Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021 and come into force on 22nd January 2021.
Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020
2. In regulation 1(2) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020( 4 ), in the definition of “Tariff of the United Kingdom”, for “1.0, dated 8th December 2020” substitute “1.1, dated 19th January 2021( 5 )”.
Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
3. In regulation 2 of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020( 6 )—
(a) omit the definition of “Suspensions of Import Duty Rates Document”;
(b) after the definition of “standard rate of import duty”, insert—
“ “Suspensions of Import Duty Rates Document” means the Tariff Suspension Document, version 1.1, dated 19th January 2021 ( 7 ) ; ” .
Maggie Throup
Michael Tomlinson
Two of the Lords Commissioners of Her Majesty’s Treasury
At 9.15 a.m. on 21st January 2021
“Standard case” is defined in section 8(8) of the Taxation (Cross-border Trade) Act 2018.
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.
The Tariff of the United Kingdom, version 1.1, dated 19th January 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.
The Tariff Suspension Document version 1.1 dated 19th January 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.