The Customs (Additional Duty) (Russia and Belarus) (Amendment) Regulations 2023
S.I. 2023/1203 · Made 8 November 2023
CUSTOMS
Made 8th November 2023
Laid before the House of Commons 13th November 2023
Coming into force 4th December 2023
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 15(1) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (“the 2018 Act”)f1.
In accordance with section 15(1)(a) and (b) of the 2018 Act, His Majesty’s Government in the United Kingdom, having regard to the matters set out in section 28 of the 2018 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.
Annotations to the whole text
Footnotes
- f1
-
2018 c. 22. Section 15(1) was amended by section 97 of the Finance Act 2020 (c. 14).
Contents
- 1Citation, commencement and extent
- 2Amendment of the Customs (Additional Duty) (Russia and Belarus) Regulations 2022
- Signature
- Explanatory note
1Citation, commencement and extent
These Regulations—
may be cited as the Customs (Additional Duty) (Russia and Belarus) (Amendment) Regulations 2023;
come into force on 4th December 2023;
extend to the United Kingdom.
2Amendment of the Customs (Additional Duty) (Russia and Belarus) Regulations 2022
In regulation 2(1) (interpretation) of the Customs (Additional Duty) (Russia and Belarus) Regulations 2022f1, 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 Statef2;”.
Signature
Nigel Huddleston
Minister of State
Department for Business and Trade
8th November 2023
Explanatory note
(This note is not part of the Regulations)
These Regulations amend the Customs (Additional Duty) (Russia and Belarus) Regulations 2022 (S.I. 2022/376).
Regulation 2 amends the definition of “relevant Additional Duties Document” in regulation 2 of those Regulations to replace the Russian and Belarusian additional duties documents with new versions of the documents.
An impact assessment has not been produced for this instrument.