The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020

JurisdictionUK Non-devolved
CitationSI 2020/1657
Year2020

2020 No. 1657

Exiting The European Union

Customs

The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020

Made 30th December 2020

Laid before the House of Commons 31th December 2020

Coming into force 31th December 2020

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) and (8) of the Taxation (Cross-border Trade) Act 20181(“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 that 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) of the Act, the Treasury has had regard to recommendations made to them by the Secretary of State.

1 General

PART 1

General

Citation and commencement
S-1 Citation and commencement

Citation and commencement

1. These Regulations may be cited as the Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 and come into force on IP completion day.

Interpretation
S-2 Interpretation

Interpretation

2.—(1) In these Regulations—

“the Customs (Preferential Trade Arrangements) Regulations” means the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 20202;

“the Customs (Tariff Quotas) Regulations” means the Customs (Tariff Quotas) (EU Exit) Regulations 20203.

(2) Words and expressions not defined in the Customs (Preferential Trade Arrangements) Regulations or in the Customs (Tariff Quotas) Regulations have the meaning given in the Customs Tariff (Establishment) (EU Exit) Regulations 20204.

2 Amendments to the Customs (Preferential Trade Arrangements) Regulations

PART 2

Amendments to the Customs (Preferential Trade Arrangements) Regulations

Amendments to definitions in regulation 2 of the Customs (Preferential Trade Arrangements) Regulations

Amendments to definitions in regulation 2 of the Customs (Preferential Trade Arrangements) Regulations

S-3 In regulation 2(1) of the Customs (Preferential Trade...

3. In regulation 2(1) of the Customs (Preferential Trade Arrangements) Regulations, for the definition of “Agreement” substitute the following—

““Agreement” means an arrangement—

(a) that is listed in column 1 of the table in Schedule 1; and

(b) the effect of which is to apply import duty rates to goods, or any description of goods, originating from the country or territory that are lower than the applicable standard rate of import duty for those goods.”.

S-4 In regulation 2(1) of the Customs (Preferential Trade...

4. In regulation 2(1) of the Customs (Preferential Trade Arrangements) Regulations, in the definition of “Preferential Quota Table”, for “column 3” substitute “column 2”.

Amendment of Schedule 1 of the Customs (Preferential Trade Arrangements) Regulations
S-5 Amendment of Schedule 1 of the Customs (Preferential Trade Arrangements) Regulations

Amendment of Schedule 1 of the Customs (Preferential Trade Arrangements) Regulations

5. Schedule 1 has effect for the purposes of substituting Schedule 1 to the Customs (Preferential Trade Arrangements) Regulations.

3 Amendments to the Customs (Tariff Quotas) Regulations

PART 3

Amendments to the Customs (Tariff Quotas) Regulations

Amendment of regulation 2 of the Customs (Tariff Quotas) Regulations
S-6 Amendment of regulation 2 of the Customs (Tariff Quotas) Regulations

Amendment of regulation 2 of the Customs (Tariff Quotas) Regulations

6. In regulation 2(1) of the Customs (Tariff Quotas) Regulations, in the definition of “Quota Table”, for the words from “entitled” to the end substitute “entitled “Tariff Quotas, version 2.0” dated 29th December 2020”.

Amendment of regulation 44 of the Customs (Tariff Quotas) Regulations
S-7 Amendment of regulation 44 of the Customs (Tariff Quotas) Regulations

Amendment of regulation 44 of the Customs (Tariff Quotas) Regulations

7. In regulation 44 of the Customs (Tariff Quotas) Regulations—

(a) in paragraph (10), for “For” substitute “Subject to paragraph (10A), for”;

(b) after paragraph (10), insert—

S-10A

10A. Where proof of trade is submitted in accordance with paragraph (9) in respect of an application for an import licence of a description specified in that paragraph, any EORI number assigned before IP completion day by HMRC or any customs authority of a member State in accordance with the Regulations referred to in paragraph (10), as those Regulations had effect in the United Kingdom immediately before IP completion day, is to be treated as a valid EORI number.”.

Amendment of Schedule 1 to the Customs (Tariff Quotas) Regulations
S-8 Amendment of Schedule 1 to the Customs (Tariff Quotas) Regulations

Amendment of Schedule 1 to the Customs (Tariff Quotas) Regulations

8. In Schedule 1 to the Customs (Tariff Quotas) Regulations—

(a) for paragraph 3(b)(i) of Part A substitute—

“(i)

“(i) the Australian Government Department of Agriculture;”;

(b) in Part B—

(i) in paragraph 4, for “AUS-MEAT Australia” substitute “the Australian Government Department of Agriculture”;

(ii) in paragraph 15, omit “, 05.4124”.

Amendment of Schedule 2 to the Customs (Tariff Quotas) Regulations
S-9 Amendment of Schedule 2 to the Customs (Tariff Quotas) Regulations

Amendment of Schedule 2 to the Customs (Tariff Quotas) Regulations

9. Schedule 2 has effect for the purposes of substituting Schedule 2 to the Customs (Tariff Quotas) Regulations.

James Morris

Rebecca Harris

Two of the Lords Commissioners of Her Majesty’s Treasury

30th December 2020

Greg Hands

Minister of State for Trade Policy

Department for International Trade

30th December 2020

SCHEDULE 1

Regulation 5

Substitution of table in Schedule 1 to the Customs (Preferential Trade Arrangements) Regulations

For Schedule 1 to the Customs (Preferential Trade Arrangements) Regulations, substitute the following—

SCHEDULE 1

Regulation 1(4)

Agreements to which these Regulations apply

Agreement

Preferential Tariff

Origin Reference Document

Trade Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland, of the one part and the Republic of Colombia, the Republic of Ecuador and the Republic of Peru, of the other part, signed on 15th May 2019 and applied between the United Kingdom of Great Britain and Northern Ireland and the Republic of Ecuador6.

Exchanges of Notes concerning the application of preferential trading conditions until the Trade Agreement establishing an Association comes into effect, between the United Kingdom of Great Britain and Northern Ireland and the Republic of Colombia, dated 18th October 2019; between the United Kingdom of Great Britain and Northern Ireland and the Republic of Peru, dated 11th October 2019.

The Andean Countries Preferential Tariff, version 1.0 dated 29th December 2020.

The Andean Countries Origin Reference Document, version 1.0, dated 29th December 2020.

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 Preferential Tariff, version 1.0, dated 29th December 2020.

The Cameroon Origin Reference Document, version 1.0, dated 29th December 2020.

Trade Continuity Agreement between the United Kingdom of Great Britain and Northern Ireland and Canada, signed by Canada on 9th December 20207.

The Canada Preferential Tariff, version 1.0, dated 29th December 2020.

The Canada Origin Reference Document, version 1.0, dated 29th December 2020.

Memorandum of Understanding between the United Kingdom of Great Britain and Northern Ireland and Canada concerning the temporary arrangements to continue certain effects of the Canada-European Union Comprehensive Economic and Trade Agreement pending the entry into force or provisional application of the Trade Continuity Agreement between the United Kingdom of Great Britain and Northern Ireland, of the other part, signed by Canada on 22nd December 2020.

Economic Partnership Agreement between the CARIFORUM States(1), of the one part, and the United Kingdom of Great Britain and Northern Ireland, on the other part, signed on 22nd March 2019 by Barbados, Belize, the Commonwealth of Dominica, Grenada, the Republic of Guyana, Jamaica, Saint Christopher and Nevis, Saint Lucia, Saint Vincent and the Grenadines and the Trinidad and Tobago, on 4th April 2019 by the Commonwealth of the Bahamas, and applied between the United Kingdom of Great Britain and Northern Ireland, of the one part, and Antigua and Barbuda, Barbados, Belize, the Commonwealth of the Bahamas, and Antigua and Barbuda, Barbados, Belize, the Commonwealth of the Bahamas, the Commonwealth of Dominica, the Dominican Republic, Grenada, Jamaica, Saint Christopher and Nevis, Saint Lucia and Saint Vincent and the Grenadines, of the other part.

The CARIFORUM Preferential Tariff, version 1.0, dated 29th December 2020

The CARIFORUM Origin Reference Document, version 1.0, dated 29th December 2020

Memorandum of Understanding between the United Kingdom of Great Britain and Northern Ireland and Saint Christopher and Nevis concerning the arrangements for applying the effects of the Economic Partnership Agreement between the CARIFORUM States of the one part, and...

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