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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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6 provisions
Title and introductory text
2024 No. 1005
CUSTOMS
The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024
Made
7th October 2024
Laid before the House of Commons
8th October 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), 17(6) and (7) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (“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.
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 sections 11(7) and 12(5) of the Act, in considering what provision to include in regulations made under sections 11(1) and (3) and 12(1) 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 and the 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.
Propose a change1 Citation, commencement and extent
(1) These Regulations may be cited as the Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024.
(2) These Regulations come into force as follows—
(a) regulation 3(3)(e) comes into force on 21st November 2024;
(b) regulation 3(3)(h) comes into force on 1st January 2025;
(c) regulation 5 comes into force immediately before the Customs Tariff (Preferential Trade Arrangements) (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) (Amendment) Regulations 2024 come into force;
(d) all other provisions of these Regulations come into force on 30th October 2024.
(3) These Regulations extend to England and Wales, Scotland and Northern Ireland.
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 1.20, dated 23rd April 2024” substitute “version 1.21, dated 30th September 2024”.
Propose a change3 Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
(1) The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 are amended as follows.
(2) In regulation 9 (quota volumes)—
(a) in paragraph (2), for “in accordance with paragraph (3).”, substitute—
, calculated in accordance with—
(a) where the Preferential Tariff sets out a methodology for calculating an adjustment to a quota volume and states that this sub-paragraph applies, that methodology; or
(b) paragraph (3) in all other cases.
;
(b) in paragraph (3), at the beginning, for “The pro-rata” substitute “In cases referred to in paragraph (2)(b), the pro-rata”.
(3) In the table in Schedule 1 (agreements to which these Regulations apply)—
(a) 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 third column, substitute—
The Canada Origin Reference Document, version 1.4, dated 30th September 2024.
.
(b) 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 2.6, dated 30th September 2024.
.
(c) In the row relating to the Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and the Arab Republic of Egypt, for the entry in the second column, substitute—
The Egypt Preferential Tariff, version 1.5, dated 30th September 2024.
.
(d) In the row relating to the Agreement establishing an association between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Morocco, for the entry in the second column, substitute—
The Morocco Preferential Tariff, version 2.4, dated 30th September 2024.
.
(e) 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 1.7, dated 30th September 2024.
.
(f) In the row relating to the Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and the Republic of Tunisia, for the entry in the second column, substitute—
The Tunisia Preferential Tariff, version 2.5, dated 30th September 2024.
.
(g) 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 second column, substitute—
The Turkey Preferential Tariff, version 1.5, dated 30th September 2024.
.
(h) In the row relating to Free Trade Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and the Socialist Republic of Viet Nam, for the entry in the second column, substitute—
The Viet Nam Preferential Tariff, version 1.9, dated 4th December 2024.
.
Propose a change4 Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
In regulation 2 (interpretation) of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020, for the definition of “Suspensions of Import Duty Rates Document” substitute—
“Suspensions of Import Duty Rates Document” means the Tariff Suspension Document, version 2.5 dated 30th September 2024;
.
Propose a change5 Amendment of the Customs Tariff (Preferential Trade Arrangements) (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) (Amendment) Regulations 2024
(1) The Customs Tariff (Preferential Trade Arrangements) (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) (Amendment) Regulations 2024 are amended as follows.
(2) In regulation 2(2) (amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020)—
(a) in sub-paragraph (b), for “The CPTPP Preferential Tariff, version 1.0, dated 21st March 2024.” substitute “The CPTPP Preferential Tariff, version 1.1, dated 30th September 2024.”;
(b) in sub-paragraph (c), for “The CPTPP Origin Reference Document, version 1.0, dated 21st March 2024.” substitute “The CPTPP Origin Reference Document, version 1.1, dated 30th September 2024.”.
Propose a change