Regulation 1 Citation, commencement, extent and applicationI1

United Kingdom

These Regulations—

(a)

may be cited as the Customs (Additional Duty) (Russia and Belarus) Regulations 2022;

(b)

come into force on 25th March 2022;

(c)

extend to the United Kingdom;

(d)

apply to specified goods—

(i)

which have originated from Russia or from Belarus^f1, and

(ii)

the importation of which into the United Kingdom has incurred a liability to import duty under the Taxation (Cross-border Trade) Act 2018^f2.

Annotations

f1: For provision about determining the place of origin of goods, see section 17 of the Taxation (Cross-border Trade) Act 2018 (“the 2018 Act”).
f2: For the meaning of “import duty” see section 1(1) of the 2018 Act, and for provision about when liability to import duty is incurred see section 4 of that Act.