Statutory Instruments
2022 No. 780
Customs
The Customs (Tariff and Reliefs) (Amendment) Regulations 2022
Made
at 12.15 p.m. on 11th July 2022
Laid before the House of Commons
at 16.00 p.m. on 11th July 2022
Coming into force
1st August 2022
The Treasury make the following Regulations in exercise of the powers in sections 8, 19, 23(3) and (7), and 32(1), (7), (8), (10) and (13) of, and paragraph 7(1) of Schedule 1 and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018( 1 ).
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.
Citation and commencement
1. These Regulations may be cited as the Customs (Tariff and Reliefs) (Amendment) Regulations 2022 and come into force on 1st August 2022.
Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020
2. In the Customs Tariff (Establishment) (EU Exit) Regulations 2020( 3 ), in regulation 1(2) (citation, commencement and interpretation), in the definition of “Tariff of the United Kingdom”, for “1.9, dated 1st June 2022” substitute “1.10, dated 10th July 2022” ( 4 ).
Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
3. In the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020( 5 ), in regulation 2(1) (interpretation), in the definition of “UK Reliefs document”, for “1.3, dated 28th December 2021” substitute “1.5, dated 10th July 2022” ( 6 ).
Michael Tomlinson
Gareth Johnson
Two of the Lords Commissioners of Her Majesty’s Treasury
At 12.15 p.m. on 11th July 2022
2018 c. 22 . Relevant amendments made by Taxation (Post-transition Period) Act 2020 (c. 26) .
“A standard case” is defined in section 8(8) of the Taxation (Cross-border Trade) Act 2018.
S.I. 2020/1430 , amended by S.I. 2022/615 ; there are other amending instruments but none is relevant.
The Tariff of the United Kingdom version 1.10, dated 10th July 2022, is available electronically from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020 . A person unable to access the document electronically may obtain a hard copy free of charge at HMRC, 100 Parliament Street, London, SW1A 2BQ.
S.I. 2020/1431 , amended by S.I. 2021/1489 ; there are other amending instruments but none is relevant.
The UK Reliefs document version 1.5, dated 10th July 2022, is available electronically from https://www.gov.uk/government/publications/reference-documents-for-the-customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020 . A person unable to access the document electronically may obtain a hard copy free of charge at HMRC, 100 Parliament Street, London, SW1A 2BQ.