Statutory Instruments
2022 No. 1283
Customs
The Customs (Tariff Quotas) (EU Exit) (Amendment) (No. 2) Regulations 2022
Made
6th December 2022
Laid before the House of Commons
7th December 2022
Coming into force
1st January 2023
These Regulations are made by the Treasury, in exercise of the powers conferred by sections 11(1), (3) and (7) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018( 1 ) (“ the Act ”) and by the Secretary of State in exercise of the powers conferred by sections 11(3), (4) and (6) and 32(7) and (8) of the Act.
Further to section 28 of the Act, the Treasury and the Secretary of State, in exercising the function of making the following Regulations, have had regard to international arrangements to which His Majesty’s Government in the United Kingdom is a party that are relevant to the exercise of that function.
In accordance with 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 has had regard to recommendations made by the Secretary of State.
Citation, commencement and extent
1. These Regulations—
(a) may be cited as the Customs (Tariff Quotas) (EU Exit) (Amendment) (No. 2) Regulations 2022;
(b) come into force on 1st January 2023;
(c) extend to the United Kingdom.
Amendment of the Customs (Tariff Quotas) (EU Exit) Regulations 2020
2. —(1)The Customs (Tariff Quotas) (EU Exit) Regulations 2020( 2 ) are amended as follows.
(2) In regulation 2(1) (general interpretation), in the definition of “Quota Table”, for “3.2” dated 20th September 2022” substitute “3.3” dated 5th December 2022”.
(3) In regulation 6 (quota volume)—
(a) in paragraph (2A)(a), for “immediately before the coming into force of these Regulations” substitute “on the commencement of the quota period in 2022” ;
(b) after paragraph (2A), insert—
“ (2B) In the case of goods subject to a quota identified by the quota numbers 05.1922, 05.2115 and 05.2116, the applicable quota volume is subject to an annual increase as follows—
(a) the quantity set out in column 5 of the Quota Table is the quota volume for the quota period commencing on 1st January 2023 and expiring on 31st December 2023;
(b) for each subsequent quota period, the quota volume is the quantity resulting from applying an increase of 33,000kg to the quota volume that had been in effect during the immediately preceding quota period. ” .
(4) In regulation 12 (deductions from the quota volume), after paragraph (8) insert—
“ (9) Where the entry for a linked quota in column 1 of the Quota Table is followed by a reference to a “coefficient”, the quantity of imported quota goods which is to be deducted from quota volume for the purposes of paragraph (8) is subject to the application of the coefficient specified for that entry. ” .
Mark Spencer
Minister of State
Department for Environment, Food and Rural Affairs
5th December 2022
Steve Double
Andrew Stephenson
Two of the Lords Commissioners of His Majesty’s Treasury
6th December 2022
2018 c. 22 . Section 11 of the Taxation (Cross-border Trade) Act 2018 is modified by S.I. 2020/1432 , 1457 .
S.I. 2020/1432 ; relevant amending instruments are S.I. 2020/1657 , 2021/693 , 1192 and 2022/174 , 980 .