Title and introductory text
2024 No. 1292
CUSTOMS
The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024
Made
5th December 2024
Laid before the House of Commons
9th December 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 8, 9(1), 11(1), (3) and (7), 12(1) and (3), 17(6) and (7), 19, 32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018 (“the Act”).
In considering the rate of import duty that ought to apply to goods in a standard case for which provision is made by these Regulations, the Treasury have had regard to the matters in section 8(5) of the Act and to a recommendation about the rate made to them by the Secretary of State, in accordance with section 8(6) 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) and 12(5) of the Act, in considering what provision to include in the regulations made under sections 11(1) and (3) and 12(1) and (3) of the Act, the Treasury have had regard to recommendations made to them by the Secretary of State.
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 about these Regulations, 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.
Propose a change2 Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020
In regulation 1(2) (citation, commencement and interpretation) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020, in the definition of “Tariff of the United Kingdom”, for “version 1.21, dated 30th September 2024” substitute “version 1.22, dated 4th December 2024".
Propose a change3 Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
(1) The table in 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 Continuity Agreement between the United Kingdom of Great Britain and Northern Ireland and Canada, for the entry in the second column, substitute—
The Canada Preferential Tariff, version 1.8, dated 4th December 2024.
.
(3) In the row relating to the Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and the Republic of Chile, for the entry in the second column, substitute—
The Chile Preferential Tariff, version 2.7, dated 4th December 2024.
.
(4) In the row relating to 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) for the entry in the second column substitute—
The Eastern and Southern Africa States Preferential Tariff, version 2.3, dated 4th December 2024.
.
(b) for the entry in the third column substitute—
The Eastern and Southern Africa States Origin Reference Document, version 1.3, dated 4th December 2024.
.
(5) In the row relating to the 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, for the entry in the third column, substitute—
The European Union Origin Reference Document, version 1.3, dated 4th December 2024.
.
(6) In the row relating to the Free Trade Agreement between Iceland, the Principality of Liechtenstein and the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland, for the entry in the second column, substitute—
The Iceland-Norway Preferential Tariff, version 2.3, dated 4th December 2024.
.
(7) In the row relating to the Trade and Partnership Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the State of Israel, for the entry in the second column, substitute—
The Israel Preferential Tariff, version 2.6, dated 4th December 2024.
.
(8) In the row relating to the Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan for a Comprehensive Economic Partnership, for the entry in the second column, substitute—
The Japan Preferential Tariff, version 2.8, dated 4th December 2024.
.
(9) In the row relating to the Trade Continuity Agreement between the United Kingdom of Great Britain and Northern Ireland and the United Mexican States, for the entry in the second column, substitute—
The Mexico Preferential Tariff, version 1.5, dated 4th December 2024.
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(10) In the row relating to the Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland the Republic of North Macedonia, for the entry in the second column, substitute—
The North Macedonia Preferential Tariff, version 1.4, dated 4th December 2024.
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(11) In the row relating to the Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Serbia, for the entry in the second column, substitute—
The Serbia Preferential Tariff, version 1.4, dated 4th December 2024.
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(12) In the row relating to the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Singapore, for the entry in the second column, substitute—
The Singapore Preferential Tariff, version 1.8, dated 4th December 2024.
.
(13) In the row relating to The Economic Partnership Agreement between the Southern African Customs Union Member States and Mozambique, of the one part, and the United Kingdom of Great Britain and Northern Ireland of the other part, for the entry in the second column, substitute—
The Southern African Customs Union and Mozambique Preferential Tariff, version 1.7, dated 4th December 2024.
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Propose a change4 Amendment of the Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024
(1) The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024 are amended as follows.
(2) In regulation 3(3)(h) (amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020), for “The Viet Nam Preferential Tariff, version 1.8, dated 30th September 2024” substitute “The Viet Nam Preferential Tariff, version 1.9, dated 4th December 2024 ”.
Propose a change