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The Customs Tariff (Preferential Trade Arrangements) (Amendment) (No. 2) Regulations 2024
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- 2024 No. 823
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Explanatory Note
(This note is not part of the Regulations)
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c.22).
Regulation 2 amends Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to give effect to updated versions of the preferential tariff reference documents and origin reference documents applicable in respect of preferential trade arrangements with various countries or territories.
The reference documents for the preferential trade arrangement between the Eastern and Southern Africa States and the United Kingdom are updated to give effect to the ratification of the arrangement by Madagascar.
The preferential tariff reference document for Moldova is updated to give effect to a temporary liberalisation of tariffs, as agreed between the United Kingdom and Moldova.
A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.
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