PART 1 Preliminary

Citation, commencement and extent

1. These Regulations—

(a) may be cited as the Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Ukraine) (Amendment) Regulations 2022;

(b) come into force at 6.00 p.m. on 10th May 2022;

(c) extend to the United Kingdom.

Interpretation

2. In these Regulations—

“ the Act ” means the Taxation (Cross-border Trade) Act 2018.

“ the NI Regulations ” means the Customs (Northern Ireland) (EU Exit) Regulations 2020( 2 ).

“ moved by direct transport ” has the same meaning as it has in Article 5(1) of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement.

“ Ukraine originating goods ” means goods that qualify as originating goods under regulation 6 of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020( 3 ) by reason of them meeting the conditions set out in the origin reference document to the Political, Free Trade and Strategic Partnership Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and Ukraine( 4 ).

PART 2 Provisions related to Northern Ireland

Ukraine originating goods imported into the United Kingdom as a result of their entry into Northern Ireland

3. —(1) This regulation applies to goods if—

(a) they are Ukraine originating goods;

(b) they are imported into the United Kingdom as a result of their entry into Northern Ireland;

(c) they are moved by direct transport into Northern Ireland, other than from the European Union;

(d) they are not Union goods; and

(e) they are not relevant goods within the meaning of regulation 6 (goods entering Northern Ireland – relevant goods) of the NI Regulations.

(2) For the purpose of determining the amount of duty charged under section 30A(3) of the Act( 5 ), goods to which this regulation applies are to be treated as relevant goods under regulation 6 of the NI Regulations.

Ukraine originating goods removed to Northern Ireland from Great Britain

4. —(1) This regulation applies to goods if—

(a) they are Ukraine originating goods;

(b) they are removed to Northern Ireland from Great Britain by direct transport; and

(c) they are not relevant goods within the meaning of regulation 12 (goods potentially for export – relevant goods) of the NI Regulations.

(2) For the purpose of determining the amount of duty charged under section 40A of the Act( 6 ), goods to which this regulation applies are to be treated as relevant goods under regulation 12 of the NI Regulations.

PART 3 Ukrainian trade preferences

Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

5. —(1)Schedule 1 (Agreements to which these Regulations apply) to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 is amended as follows.

(2) In the row relating to the Political, Free Trade and Strategic Partnership Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and Ukraine, for the entry in the second column, substitute—

“ The Ukraine Preferential Tariff, version 1.3, dated 6th May 2022. ” ( 7 ).

Amendment of the Customs (Tariff Quotas) (EU Exit) Regulations 2020

6. —(1)The Customs (Tariff Quotas) (EU Exit) Regulations 2020( 8 ) are amended as follows.

(2) In regulation 39 (Surrender of an import licence), at the end insert—

“ (3) Notwithstanding regulation 40, where—

(a) an import licence to import goods within quota numbers 05.4270, 05.4271, 05.4272, 05.4273, 05.4274, 05.4275, 05.4276, 05.4306, 05.4307, 05.4308, 05.4600, 05.4601 or 05.4602 is surrendered in accordance with paragraph (1); and

(b) the surrender of the licence is made within 1 month beginning at 6.00 pm on 10th May 2022,

any security held by the Secretary of State in relation to the licence, must be returned to the person who lodged the security. ” .