Statutory Instruments
2024 No. 406
CUSTOMS
The Customs (Tariff and Miscellaneous Amendments) Regulations 2024
Made
20th March 2024
Laid before the House of Commons
21st March 2024
Coming into force
11th April 2024
The Treasury makes these Regulations in exercise of the powers conferred by sections 12(1) and (3) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018( 1 ) (“ the 2018 Act ”), and the Secretary of State makes these Regulations in exercise of the powers conferred by sections 15(1) and 32(7) and (8) of the 2018 Act.
Further to section 12(5) of the 2018 Act, in considering what provision to include in Regulations made under sections 12(1) and 12(3) of the 2018 Act, the Treasury have had regard to a recommendation made to them by the Secretary of State.
In accordance with section 15(1) of the 2018 Act, His Majesty’s Government in the United Kingdom considers it appropriate to deal with the issue that has arisen between His Majesty’s Government in the United Kingdom and the Government of Belarus by varying the amount of import duty in the case of goods originating from Belarus.
In accordance with section 28 of the 2018 Act, in exercising their functions under the 2018 Act, the Treasury and the Secretary of State 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 those functions.
Citation, commencement and extent
1. These Regulations—
(a) may be cited as the Customs (Tariff and Miscellaneous Amendments) Regulations 2024;
(b) come into force on 11th April 2024;
(c) extend to England and Wales, Scotland and Northern Ireland.
Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
2. In regulation 2 (interpretation) of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020( 2 ), for the definition of “Suspensions of Import Duty Rates Document” substitute—
“ “ Suspensions of Import Duty Rates Document ” means the Tariff Suspension Document, version 2.4 dated 17th March 2024; ( 3 ) . ”
Amendment of the Customs (Additional Duty) (Russia and Belarus) Regulations 2022
3. In regulation 2(1) (interpretation) of the Customs (Additional Duty) (Russia and Belarus) Regulations 2022( 4 ), in paragraph (a) of the definition of “relevant Additional Duties Document” for “Belarus, version 1.4” substitute “Belarus, version 1.5( 5 )” .
Amanda Milling
Scott Mann
Two of the Lords Commissioners of His Majesty's Treasury
20th March 2024
Greg Hands
Minister of State
Department for Business and Trade
20th March 2024
2018 c. 22 . Part 1 of the Act was amended by the Taxation (Post-transition Period) Act 2020 (c. 26) , section 2 and Schedule 1. Section 12(1) and (3) was modified by S.I. 2020/1435 . Section 15(1) was amended by section 97 of the Finance Act 2020 (c. 14) .
S.I. 2020/1435 , amended by S.I. 2023/1339 . There are other amending instruments but none are relevant.
The Tariff Suspension Document, version 2.4 dated 17th March 2024 is available electronically from https://www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-suspension-of-import-duty-rates-eu-exit-regulations-2020 . Hard copies are held and available to view free of charge at the Department for Business and Trade, Old Admiralty Building, London SW1A 2DY. By virtue of section 32A of the Taxation (Cross-border Trade) Act 2018 (“ the Act ”) (as inserted by section 75 of the Finance Act 2022 (c. 3) ), where regulations made under any of sections 8 to 19 of the Act make provision by reference to a document, this is a reference to the document as modified from time to time, or as replaced, by notice by the appropriate authority.
S.I. 2022/376 , amended by S.I. 2023/1203 . There are other amending instruments but none are relevant.
The Belarusian Additional Duties Document (version 1.5, dated 17th March 2024) is available electronically from https://www.gov.uk/government/publications/reference-documents-for-customs-additional-duty-russia-and-belarus-regulations-2022 . Hard copies are held and available to view free of charge at the Department for Business and Trade, Old Admiralty Building, Whitehall, London, SW1A 2DY. 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) ), references to this document are references to the document as modified from time to time, or as replaced, by notice by the appropriate authority.