The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021
| Jurisdiction | UK Non-devolved |
| Citation | SI 2021/527 |
| Year | 2021 |
2021 No. 527
Customs
The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021
Made 28th April 2021
Laid before the House of Commons 29th April 2021
Coming into force in accordance with regulation 1
These Regulations are made by the Treasury, in exercise of the powers conferred by sections 9(1), 11(1), (3) and (4), 17(6) and (7), 19(1) and (4), 31(6) and (7) and 32(7), (8) and (13) of the Taxation (Cross-border Trade) Act 20181(“the Act”) and by the Secretary of State in exercise of the powers conferred by 11(3), (4) and (6) and 32(7) and (8) of the Act.
Further to section 28 of the Act, the Treasury, in exercising the function of making the following Regulations, has had regard to international arrangements to which Her Majesty’s Government in the United Kingdom is a party that are relevant to the exercise of that function.
Further to sections 9(3) and 17(8) of the Act, the Secretary of State recommends that these Regulations be made.
In accordance with 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 has had regard to recommendations made to them by the Secretary of State.
Citation and commencement
1.—(1) These Regulations may be cited as the Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021.
(2) Except as otherwise provided in paragraphs (3) and (4), they come into force on the day after the day on which they are laid.
(3) The amendments made by—
(a)
(a) regulations 2 and 3; and
(b)
(b) paragraph (4) of regulation 4,
come into force on 20th May 2021.
(4) This paragraph and regulation 5 come into force immediately before the date specified for the commencement of the amendments contained in regulation 3(3) of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) Regulations 20212by virtue of the commencement provision contained in regulation 1(3)(b) of those Regulations.
Amendment of the Customs (Tariff Quotas) (EU Exit) Regulations 2020
2.—(1) Schedule 23to the Customs (Tariff Quotas) (EU Exit) Regulations 20204is amended as follows.
(2) In the table headed “Part B: preferential quotas”—
(a)
(a) in the row for quota number 05.4032, omit “Yes” in column (5) (Proof of trade);
(b)
(b) insert below the final row—
“05.4198 |
£10 per 100kg |
Yes |
Yes(8) |
|||||
05.4326 |
£20 per 1000 kg |
Yes |
Yes |
Yes” |
(c)
(c) at the end of the footnotes following the table headed “Part B: preferential quotas”, insert—
“8 Institute for Meat Hygiene and Technology, Kacaskog 13, Belgrade, Serbia.”.
Amendment of the Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020
3.—(1) The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 20205are amended as follows.
(2) In regulation 2 (application), in paragraph (b), for “of Arrangement” substitute “of the Arrangement”.
(3) In regulation 9 (modifications of those Regulations), for paragraph (2) substitute—
“2 In regulation 2—
(a) in sub-paragraph (a), the reference to goods “that are imported into the United Kingdom from a British Overseas Territory listed in Annex 1 of the Arrangement” is to be read as including a reference to goods imported into the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey from a British Overseas Territory listed in Annex 1 of the Arrangement;
(b) in sub-paragraph (b), the reference to goods “in respect of which a claim is made by the importer or the importer’s representative for a tariff-free access for the goods under the terms of the Arrangement” is to be read as including a reference to any such claim made to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey in respect of goods imported into those territories from a British Overseas Territory listed in Annex 1 of the Arrangement.”.
Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
4.—(1) The table in Schedule 16to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 20207(which relates to agreements to which those Regulations apply) is amended as follows.
(2) In a new row to be inserted immediately above the row containing the entry in respect of the Memorandum of Understanding between the United Kingdom of Great Britain and Northern Ireland and the Republic of Cameroon concerning the arrangements for applying the effects of the Interim Agreement establishing an Economic Partnership Agreement between the United Kingdom of Great Britain and Northern Ireland, on the one part, and the Republic of Cameroon, on the other part, signed 28th December 2020 (“the Cameroon Memorandum of Understanding”)—
(a)
(a) in the first column, immediately above the entry in respect of the Cameroon Memorandum of Understanding, insert—
“Interim Agreement establishing an Economic Partnership Agreement between the United Kingdom of Great Britain and Northern Ireland, on the one part, and the Republic of Cameroon, on the other part, signed on 9th March 2021.”;
(b)
(b) in the second column, above the entry in respect of The Cameroon Preferential Tariff, version 1.0, dated 29th December 2020, insert—
“The Cameroon Preferential Tariff, version 1.2, dated 27th April 2021.”;
(c)
(c) in the third column, above the entry in respect of The Cameroon Origin Reference Document, version 1.0, dated 29th December 2020, insert—
“The Cameroon Origin Reference Document, version 1.2, dated 27th April 2021.”.
(3) In the row containing the entry in respect of The Cameroon Memorandum of Understanding—
(a)
(a) omit the text in the...
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