The Customs (Additional Duty) (Russia and Belarus) (Amendment) Regulations 2023

Amendment of the Customs (Additional Duty) (Russia and Belarus) Regulations 2022

2.  In regulation 2(1) (interpretation) of the Customs (Additional Duty) (Russia and Belarus) Regulations 2022(1), for the definition of “relevant Additional Duties Document” substitute—

““relevant Additional Duties Document” means, in relation to specified goods which have originated from—

(a)

Belarus, version 1.4 of the document entitled “Belarusian Additional Duties Document” published by the Secretary of State;

(b)

Russia, version 1.4 of the document entitled “Russian Additional Duties Document” published by the Secretary of State(2);”.

(1)

S.I. 2022/376, amended by S.I. 2022/598, S.I. 2022/833 and S.I. 2022/1301.

(2)

The Belarusian Additional Duties Document (version 1.4, dated 7th November 2023) and the Russian Additional Duties Document (version 1.4, dated 7th November 2023) are available electronically from https://www.gov.uk/government/publications/reference-documents-for-customs-additional-duty-russia-and-belarus-regulations-2022. They are also available in hard copy by request to the Department for Business and Trade, Old Admiralty Building, Whitehall, London, SW1A 2DY. By virtue of section 32A of the Taxation (Cross-border Trade) Act 2018 (as inserted by section 75 of the Finance Act 2022 (c. 3)), the references to these documents are references to the documents as modified from time to time, or as replaced, by notice by the Secretary of State.