Statutory Instruments
2022 No. 525
Customs
The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Ukraine) (Amendment) Regulations 2022
Made
at 1.00 p.m. on 10th May 2022
Laid before the House of Commons
at 4.30 p.m. on 10th May 2022
Coming into force
at 6.00 p.m. on 10th May 2022
These Regulations are made by the Treasury, in exercise of the powers conferred by sections 9(1), 11(1), (3) and (4), 17(6) and (7), 19(1) and (4), 30B, 31(6) and (7), 32(7), (8) and (13), and 40B of the Taxation (Cross-border Trade) Act 2018 (the “Act”)(1), 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 sections 9(3), 11(7) and 17(8) of the Act, the Secretary of State recommends that these Regulations be made.
PART 1 Preliminary
Citation, commencement and extentI1
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
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2PART 2 Provisions related to Northern Ireland
Ukraine originating goods imported into the United Kingdom as a result of their entry into Northern Ireland
F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ukraine originating goods removed to Northern Ireland from Great Britain
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 3 Ukrainian trade preferences
Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020I2
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.”(2).
Amendment of the Customs (Tariff Quotas) (EU Exit) Regulations 2020I3
6.—(1) The Customs (Tariff Quotas) (EU Exit) Regulations 2020(3) 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.”.
Michael Tomlinson
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
At 1.00 p.m. on 10th May 2022
Penny Mordaunt
Minister of State
Department for International Trade
At 9.35 a.m. on 10th May 2022
2018 c. 22. Any powers 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 the Act. Part 1 of the Act is amended by the Taxation (Post-transition Period) Act 2020 (c. 26) (the “2020 Act”), sections 1 and 2 and Schedule 1. Section 9 of the Act is modified by S.I. 2020/1439 and sections 9, 11 and 19 of the Act are modified by S.I. 2020/1457. Sections 30B and 40B were inserted by sections 1 and 2 of the 2020 Act.
The Ukraine Preferential Tariff, version 1.3, dated 6th May 2022 is available electronically at: https://www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-preferential-trade-arrangements-eu-exit-regulations-2020. Hard copies are held and available to view free of charge at the Department for International Trade, Old Admiralty Building, London SW1A 2DY. By virtue of section 32A of the Act (as inserted by section 75 of the Finance Act 2022 (c. 3)), references to that document are to that document as modified from time to time, or as replaced, by notice by the Treasury.
S.I. 2020/1432, to which there are amendments not relevant to these Regulations.