The Customs (Tariff and Miscellaneous Amendments) Regulations 2022

This Statutory Instrument has been published in substitution of both the S.I. of the same number and S.I. 2022/1286. This Statutory Instrument has been made, in part, in consequence of defects in S.I. 2018/1249, 2020/1430, 2020/1431, 2020/1432, 2021/63, 2021/380, 2021/520, 2021/661, 2021/870, 2021/1191, 2021/1489, 2022/615 and 2022/981 and is being issued free of charge to all known recipients of those Statutory Instruments plus the S.I. of the same number and S.I. 2022/1286.

Statutory Instruments

2022 No. 1301

Customs

The Customs (Tariff and Miscellaneous Amendments) Regulations 2022

Made

6th December 2022

Laid before the House of Commons

8th December 2022

Coming into force

1st January 2023

These Regulations are made by the Treasury in exercise of the powers conferred by sections 8, 12(1), 19, 31(6) and (7), 32(7), (8) and (13) of, and paragraph 13 of Schedule 2 and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018(1) (“the Act”) and by the Secretary of State, in exercise of the powers conferred by sections 15(1)(2) 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(3) for which provision is made by the following Regulations, the Treasury has had regard to the matters in section 8(5) of the Act and the recommendation about the rate made to the Treasury by the Secretary of State in accordance with section 8(6) of the Act.

In considering what provision to include in regulations made under section 12(1) of the Act, the Treasury has had regard to recommendations made to them by the Secretary of State in accordance with section 12(5) of the Act.

In accordance with section 15(1)(a) and (b) of the Act, His Majesty’s government in the United Kingdom, having regard to the matters set out in section 28 of the Act and any other relevant matters, considers it appropriate to deal with the issue that has arisen between His Majesty’s government in the United Kingdom and the governments of Russia and of Belarus by varying the amount of import duty in the case of goods originating from Russia or from Belarus.

In accordance with section 28 of the Act, the Treasury in exercising the function of making the following Regulations, has 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.

(1)

2018 c. 22. Part 1 of the Taxation (Cross-border Trade) Act 2018 (“the Act”) is amended by section 1 of and Schedule 1 to, the Taxation (Post-transition Period) Act 2020 (c. 26), section 1 and Schedule 1. Section 32A of the Act was inserted by section 75 of the Finance Act 2022 (c. 3). Any power of HMRC Commissioners to make regulations under Part 1 of the Act is exercisable concurrently by the Treasury by virtue of section 32(13) of the Act.

(2)

Section 15(1) of the Taxation (Cross-border Trade) Act 2018 was amended by section 97 of the Finance Act 2020 (c. 14).

(3)

“A standard case” is defined in section 8(8) of the Taxation (Cross-border Trade) Act 2018.