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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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5 provisions
Title and introductory text
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 (“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.
Propose a change1 Citation, commencement and extent
(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 (“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.
Propose a change5 Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
In regulation 32(2) (authorised uses) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 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”.
Propose a change6 Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
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, 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”.
Propose a change7 Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
(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 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.
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(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.
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