Citation, commencement, extent and application

1. These Regulations—

(a) may be cited as the Customs (Additional Duty) (Russia and Belarus) Regulations 2022;

(b) come into force on 25th March 2022;

(c) extend to the United Kingdom;

(d) apply to specified goods—

(i) which have originated from Russia or from Belarus( 2 ), and

(ii) the importation of which into the United Kingdom has incurred a liability to import duty under the Taxation (Cross-border Trade) Act 2018( 3 ).

Interpretation

2. —(1) In these Regulations—

“ additional duty ” means the increase in import duty imposed by regulation 3(1);

“ commodity code ” means the numerical code which is applied to a category of goods in the Goods Classification Table;

“ Goods Classification Table ” means the table so named in Annex I in Part Three of the Tariff of the United Kingdom;

“ relevant Additional Duties Document ” means, in relation to specified goods which have originated from—

“ specified goods ” means goods which—

“ Tariff of the United Kingdom ” has the same meaning as in regulation 1(2) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020( 4 ).

(2) For the purpose of determining the commodity codes within which goods most appropriately fall, the rules of interpretation in the following have effect—

(a) Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom;

(b) notes to a section or chapter of the Goods Classification Table.

Additional duty

3. —(1) Subject to regulation 4, an additional ad valorem duty applies to specified goods so as to increase the amount of import duty otherwise applicable to the goods.

(2) The additional duty is the rate of duty specified in relation to the goods in the column headed “Additional duty” in the table in the relevant Additional Duties Document.

(3) In paragraph (1), “ amount of import duty otherwise applicable ” means the total amount of import duty that applies to the goods by virtue of provision made under—

(a) the following provisions of the Taxation (Cross-border) Trade Act 2018—

(i) section 8 (customs tariff);

(ii) section 11 (quotas);

(iii) section 12 (tariff suspension);

(iv) section 13 (dumping of goods, foreign subsidies and increases in imports);

(v) section 14 (increases in imports or changes in price of agricultural goods);

(vi) section 51(1)(b) (power to make provision in relation to duties of customs);

(b) section 74 (transitioned trade remedies: decisions by Secretary of State) of the Finance Act 2022( 5 ).

Transitional provision

4. —(1) The additional duty does not apply to specified goods which have been exported from Russia or from Belarus before the additional duty comes into effect in respect of that description of specified goods.

(2) Goods have been “exported” from Russia or Belarus (“the relevant country”) when—

(a) they have completed the applicable export formalities, and

(b) where the goods were transported by—

(i) land, they have left the territory of the relevant country;

(ii) sea, the ship on which they were transported has departed a port in the relevant country for a destination outside the relevant country;

(iii) air, the aircraft on which they were transported has departed an airport in the relevant country for a destination outside the relevant country.