The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021

JurisdictionUK Non-devolved
CitationSI 2021/63
Year2021

2021 No. 63

Customs

The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021

Made 21th January 2021

Laid before the House of Commons 21th January 2021

Coming into force 22th January 2021

The Treasury, in exercise of the powers conferred by sections 8 and 12(1) of, and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 20181, make the following Regulations.

In considering the rate of import duty that ought to apply to goods in a standard case2for which provision is made by the following Regulations, the Treasury have had regard to the matters in section 8(5) of that Act and the recommendation about the rate made to the Treasury by the Secretary of State further to section 8(6) of that Act3.

S-1 Citation and commencement

Citation and commencement

1. These Regulations may be cited as the Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021 and come into force on 22nd January 2021.

S-2 Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020

Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020

2. In regulation 1(2) of the Customs Tariff (Establishment) (EU Exit) Regulations 20204, in the definition of “Tariff of the United Kingdom”, for “1.0, dated 8th December 2020” substitute “1.1, dated 19th January 20215”.

S-3 Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020

Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020

3. In regulation 2 of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 20206

(a) omit the definition of “Suspensions of Import Duty Rates Document”;

(b) after the definition of “standard rate of import duty”, insert—

““Suspensions of Import Duty Rates Document” means the Tariff Suspension Document, version 1.1, dated 19th January 20217;”.

Maggie Throup

Michael Tomlinson

Two of the Lords Commissioners of Her Majesty’s Treasury

At 9.15 a.m. on 21st January 2021

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22)(the “Act”) and amend the Customs Tariff (Establishment) (EU Exit) Regulations 2020 ( S.I. 2020/1430) (the “Establishment Regulations”) and the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020...

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