{
  "url": "https://openlegislation.uk/customs-amendments-and-miscellaneous-provisions-regulations-2022/note",
  "json_url": "https://openlegislation.uk/customs-amendments-and-miscellaneous-provisions-regulations-2022/note.json",
  "legislation": "uksi/2022/615",
  "legislation_title": "The Customs (Amendments and Miscellaneous Provisions) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/customs-amendments-and-miscellaneous-provisions-regulations-2022",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations are made by the Treasury and amend the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the “Special Procedures Regulations”), the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (the “Establishment Regulations”), the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) (the “Reliefs Regulations”) and the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439) (the “Supplementary and General Regulations”).\nThese Regulations make amendments to those statutory instruments to update references to various documents containing information on the classification of imported goods (“commodity codes”) following updates made by the World Customs Organization and other changes to commodity codes.\nRegulation 2 amends various definitions in the Special Procedures Regulations to refer to a revised “Sensitive Goods” document, a revised “Temporary Admission” document, and a revised “Authorised Use” document.\nRegulation 3 amends the definition of “Tariff of the United Kingdom” of the Establishment Regulations to refer to a revised United Kingdom tariff document. The revised tariff document corrects errors by adding 6.00% duty rates to commodity codes 3204900090 and 3204120090 (relating to chemicals), 8.00% duty rate to commodity code 5703310000 (relating to carpets and textile floor coverings), and a 10.00% seasonal duty rate, during the period between August and December, for commodity code 0808 30 90 (relating to pears).\nRegulation 4 amends the definition of the authorised use rates document in the Reliefs Regulations to make updates to 7 commodity codes (in Chapters 7 and 15), which are needed to clarify the differences of duty rates applicable to specific countries.\nRegulation 5 amends the Supplementary and General Regulations so that the definitions of “agricultural policy measure” and “the temporary admission document” cross-refer to the Special Procedures Regulations.\nA full impact assessment has not been published as there is no, or no significant impact on business, charities or voluntary bodies as a result of this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/615/note",
    "retrieved_at": "2026-10-28T21:59:21.280200+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}