This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(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 (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (“the Suspension Regulations”) and the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (“the Establishment Regulations”).
Regulation 2(2) amends the definition of “Suspensions of Import Duty Rates Document” in the Suspension Regulations to refer to a revised Tariff Suspension Document. This document is revised to reflect changes to commodity codes by reference to which the applicable duty rate for goods in the list of goods that are subject to a tariff suspension is determined. The Tariff Suspension Document is also revised to include new tariff suspensions on COVID-19 related goods and to extend the specified periods during which the other goods listed in the Tariff Suspension Document will be subject to a tariff suspension.
The Tariff Suspension Document is published separately and is available electronically from: https://www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-suspension-of-import-duty-rates-eu-exit-regulations-2020 . A person unable to access this document electronically can arrange access to a hard copy, subject to government advice on social distancing and travel, by calling 0203 987 7277, and otherwise by inspection free of charge at the Department for International Trade, Old Admiralty Building, London SW1A 2AY.
Regulation 2(3) corrects a typographical error in the Suspension Regulations.
Regulation 3 amends the definition of “Tariff of the United Kingdom” in the Establishment Regulations to refer to a revised United Kingdom tariff document for the purposes of the system known as the customs tariff (see section 8(2) of the Act) established by regulation 2 of those Regulations. This document is revised to correct one error in the commodity codes in Annex I to the Tariff (the goods classification table), and a number of errors and inconsistencies in Annex II (the tariff table).
The Establishment Regulations were covered by an overarching Tax Information and Impact Note (TIIN). The TIIN primarily focuses on the Establishment Regulations and is available at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.
An Explanatory Memorandum for this instrument is being published on www.legislation.gov.uk.
There is no significant impact on business, charities or voluntary bodies as a result of this instrument.
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