Statutory Instruments
2024 No. 424
Customs
The Customs Tariff (Preferential Trade Arrangements) (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) (Amendment) Regulations 2024
Made
25th March 2024
Laid before the House of Commons
26th March 2024
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), 17(6) and (7) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018( 1 ) (“ the Act ”) 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) and 17(8) 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 sections 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 and Secretary of State, in exercising the function of making the following Regulations, have had regard to international arrangements to which His Majesty’s government in the United Kingdom is a party that are relevant to the exercise of that function.
Citation, commencement and extent
1. —(1) These Regulations may be cited as the Customs Tariff (Preferential Trade Arrangements) (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) (Amendment) Regulations 2024.
(2) These Regulations come into force on the date on which the Protocol on the Accession of the United Kingdom of Great Britain and Northern Ireland to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (“Accession Protocol”) enters into force for the United Kingdom.
(3) The Secretary of State must publish a notice in the London Gazette, as soon as reasonably practicable, of the date on which the Accession Protocol enters into force for the United Kingdom.
(4) These Regulations extend to England and Wales, Scotland and Northern Ireland.
Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
2. —(1) The Table in Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020( 2 ) (which relates to agreements to which those Regulations apply) is amended as follows( 3 ).
(2) In a new row to be inserted immediately above the entry in respect of the Agreement establishing an Economic Partnership between the Eastern and Southern Africa States, on the one part, and the United Kingdom of Great Britain and Northern Ireland, on the other part—
(a) in the first column insert—
“ The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (“ CPTPP ”), signed on 8th March 2018, including the Protocol on the Accession of the United Kingdom of Great Britain and Northern Ireland to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership, signed on 16th July 2023 by Australia, Brunei Darussalam, Canada, the Republic of Chile, Japan, Malaysia, the United Mexican States, New Zealand, the Republic of Peru, the Republic of Singapore, the Socialist Republic of Viet Nam and the United Kingdom of Great Britain and Northern Ireland. ” ;
(b) in the second column insert—
“ The CPTPP Preferential Tariff, version 1.1, dated 30th September 2024. ” ;
(c) in the third column insert—
“ The CPTPP Origin Reference Document, version 1.1, dated 30th September 2024. ” .
Amanda Milling
Joy Morrissey
Two of the Lords Commissioners of His Majesty’s Treasury
25th March 2024
Greg Hands
Minister of State
Department for Business and Trade
25th March 2024
2018 c. 22 . Part 1 of the Act has been amended by the Taxation (Post-transition Period) Act 2020 (c. 26) , section 2 and Schedule 1. Modifications have been made to sections 9, 11, and 17 of the Act by S.I. 2020/1432 , 1434 , 1439 , 1457 and 1605 .
S.I. 2020/1457 . Schedule 1 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 , 433 , 774 , 1192 , 1339 and 1436 and 2024/303 .
The reference documents referred to in regulation 2 of this instrument are available electronically from 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 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.