Statutory Instruments
2023 No. 774
Customs
The Customs (Tariff and Miscellaneous Amendments) Regulations 2023
Made
6th July 2023
Laid before the House of Commons
10th July 2023
Coming into force in accordance with regulation 1(2)
These Regulations are made by the Treasury in exercise of the powers conferred by sections 9(1), 11(1), (3) and (7), 19, 30B, 32(7), (8) and (13) and 40B of, and paragraph 13 and Schedule 2 to, the Taxation (Cross-border Trade) Act 2018(1) (“the Act”).
Further to section 9(3) of the Act, the Secretary of State recommends that these Regulations be made.
Further to 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 have had regard to a recommendation made to them by the Secretary of State.
Further to section 28 of the Act, the Treasury, in exercising the function of making the following Regulations and the Secretary of State, in making recommendations that they be made, have had regard to the international arrangements to which His Majesty’s government in the United Kingdom is a party that are relevant to the exercise of that function.
PART 1 Preliminary
Citation, commencement and extentI1
1.—(1) These Regulations may be cited as the Customs (Tariff and Miscellaneous Amendments) Regulations 2023.
(2) These Regulations come into force as follows—
(a)this regulation comes into force on 31st July 2023;
(b) Part 2 and regulation 7(3) come into force on the date on which the Amending Agreement No.1 between the United Kingdom of Great Britain and Northern Ireland and the Republic of Moldova to amend the Strategic Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Moldova ( 2 ) (“ the Amending Agreement ”) enters into force;
(c)the remaining provisions come into force on 4th August 2023.
(3) The Secretary of State must give notice in the London Gazette, as soon as reasonably practicable, of the date on which the Amending Agreement enters into force.
(4) These Regulations extend to England and Wales, Scotland and Northern Ireland.
F1PART 2 Provisions relating to Northern Ireland
Interpretation
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Moldova originating goods imported into the United Kingdom as a result of their entry into Northern Ireland
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Moldova originating goods removed to Northern Ireland from Great Britain
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 3 Authorised Use
Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018I2
5. In regulation 32(2) (authorised uses) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018(3) for ““Authorised Use: Eligible Goods and Authorised Uses (version 2.7)” dated 5th December 2022” substitute ““Authorised Use: Eligible Goods and Authorised Uses, version 2.10” dated 3rd July 2023(4)”.
Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020I3
6. In regulation 20(4) (lower rate of import duty – goods declared for an authorised use procedure) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020(5), for ““Authorised Use: Eligible goods and rates”, version 1.7, dated 5th December 2022” substitute ““Authorised Use: Eligible goods and rates, version 1.10”, dated 3rd July 2023(6)”.
PART 4 Trade Preferences
Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020I4,I5
7.—(1) Schedule 1 (agreements to which these Regulations apply) to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020(7) is amended as follows.
(2) In the row relating to the Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation and in the row relating to the Additional Agreement between the United Kingdom of Great Britain and Northern Ireland, the Swiss Confederation and the Principality of Liechtenstein extending to the Principality of Liechtenstein certain provisions of the Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation, for the entries in the second column, substitute—
“The Switzerland and Liechtenstein Preferential Tariff, version 1.2, dated 3rd July 2023.”. (8)
(3) In the row relating to the Strategic Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Moldova, for the entry in the second column, substitute—
“The Moldova Preferential Tariff, version 1.2, dated 3rd July 2023.”. (9)
Steve Double
Stuart Anderson
Two of the Lords Commissioners for His Majesty’s Treasury
6th July 2023
2018 c. 22. Any powers of HMRC Commissioners to make regulations under Part 1 of the Taxation (Cross-border Trade) Act 2018 (“the Act”) are 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”), section 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 of the Act were inserted by, respectively, sections 2 and 1 of the 2020 Act.
See the UK/Moldova: Amending Agreement No.1 to amend the Strategic Partnership, Trade and Cooperation Agreement, done at Chisinau on 25th May 2023, published on 5th June 2023, ISBN 978-1-5286-4162-3, CP 859, available at https://www.gov.uk/government/publications/ukmoldova-amending-agreement-no1-to-amend-the-strategic-partnership-trade-and-cooperation-agreement-cs-moldova-no12023.
S.I. 2018/1249; relevant amending instruments are S.I. 2020/1432, 2021/380, 870 and 1489 and 2022/615, 981 and 1301.
The document entitled “Authorised Use: Eligible Goods and Authorised Uses, version 2.10” dated 3rd July 2023, is available electronically from https://www.gov.uk/government/publications/authorised-use-eligible-goods-and-authorised-uses. A person unable to access the document electronically may obtain a hard copy free of charge by calling 020 7270 5000 or may inspect it free of charge at HMRC, 100 Parliament Street, London, SW1A 2BQ. By virtue of section 32A of the Taxation (Cross-border Trade) Act 2018 (as inserted by section 75 of the Finance Act 2022 (c. 3)), the reference to this document is a reference to the document as modified from time to time, or as replaced, by notice by the appropriate authority. Such public notices are available from https://www.gov.uk/government/publications/notices-made-under-s32a-of-the-taxation-cross-border-trade-act-2018/notice-made-by-hm-treasury-under-section-32a-of-the-taxation-cross-border-trade-act-2018.
S.I. 2020/1431; relevant amending instruments are S.I. 2021/380, 870 and 1489 and 2022/615, 981 and 1301.
The document entitled “Authorised Use: Eligible Goods and Rates, version 1.10” dated 3rd July 2023, 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 by calling 020 7270 5000 or may inspect it free of charge at HMRC, 100 Parliament Street, London, SW1A 2BQ.
Schedule 1 to S.I. 2020/1457 was substituted by regulation 5 of, and Schedule 1 to, S.I. 2020/1657, and amended by S.I. 2021/241, 382, 527, 693, 871, 1192 and 1489 and 2022/174, 525, 613 and 899 and 2023/194, 195 and 443.
The Switzerland and Liechtenstein Tariff, version 1.2, dated 3rd July 2023 is available electronically at: https://www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-preferential-trade-arrangements-eu-exit-regulations-2020. A person unable to access the document electronically may obtain a hard copy free of charge available at the Department for Business and Trade, Old Admiralty Building, London SW1A 2DY.
The Moldova Preferential Tariff, version 1.2, dated 3rd July 2023 is available electronically at: https://www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-preferential-trade-arrangements-eu-exit-regulations-2020. A person unable to access the document electronically may obtain a hard copy free of charge at the Department for Business and Trade, Old Admiralty Building, London SW1A 2DY.