---
title: "The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2023"
id: 03d5ea71-ee81-4bb0-9e81-789ca0ccb84b
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2023/1436
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/03d5ea71-ee81-4bb0-9e81-789ca0ccb84b
language: en
in_force_from: 2024-01-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2023/1436/data.xml
read_on: 2026-11-10
sha256: 0fb4109aa3d9fb34f00808909a04adec8c7221412eafbf8da82fa0cf97a37e09
provisions: 3
---

# The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2023

## Title and introductory text {#prelims}

2023 No. 1436
Customs
The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2023
Made
at 11.25 a.m. on 22nd December 2023
Laid before the House of Commons
at 1.00 p.m. on 22nd December 2023
Coming into force
1st January 2024
These Regulations are made by the Treasury in exercise of the powers conferred by sections 9(1), 17(6) and (7), 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (“the Act”).
Further to sections 9(3) and 17(8) of the Act, the Secretary of State has recommended that these Regulations be made.
Further to section 28 of the Act, the Treasury, in exercising the function of making these 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 those functions.

## 1 Citation, commencement and extent {#regulation-1}

(1) These Regulations may be cited as the Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2023.
(2) These Regulations come into force on 1st January 2024.
(3) These Regulations extend to England and Wales, Scotland and Northern Ireland.

## 2 Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 {#regulation-2}

(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 Agreement on Trade and Co-operation between the European Union and the European Atomic Energy Community on the one part, and the United Kingdom of Great Britain and Northen Ireland on the other part—
(a) for the entry in the first column, substitute—
Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland, of the one part, and the European Union and the European Atomic Energy Community, of the other part, signed on 30th December 2020.
;
(b) for the entry in the third column, substitute—
The European Union Origin Reference Document, version 1.2, dated 20th December 2023.
.
(3) In the row relating to the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Turkey, for the entry in the third column, substitute—
The Turkey Origin Reference Document, version 1.4, dated 20th December 2023.
.