OpenLegislation

The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024

S.I. 2024/1265 · Made 2 December 2024

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Customs

Made 2nd December 2024

Laid before the House of Commons 3rd December 2024

Coming into force 24th December 2024

The Treasury make these Regulations in exercise of the powers conferred by sections 30B(3) and (4), 32(8) and (13) and 40B(2) and (3) of, and paragraph 10 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018f1.

Annotations to the whole text

Footnotes

f1

2018 c. 22 (“TCTA”). Section 30B was inserted by section 2(4) of the Taxation (Post-transition Period) Act 2020 (c. 26) (“the 2020 Act”). Section 32 has been relevantly amended by paragraph 3 of Schedule 1 to the 2020 Act. Section 40B was inserted by section 1 of the 2020 Act.

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018
  3. 3Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018
  4. 4Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020
  5. 5Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020
  6. 6Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020
  7. Signature
  8. Explanatory note

1Citation and commencement

These Regulations may be cited as the Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 and come into force on 24th December 2024.

2Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018

The Customs (Import Duty) (EU Exit) Regulations 2018f1 are amended as follows.

3Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018

In regulation 53B (repayment of import duty following Trade Remedies Authority review), for paragraph (1) substitute—

“(1)

Paragraph (2) applies where the Secretary of State has made a public notice under—

(a)

section 13(4) (dumping of goods, foreign subsidies and increases in imports) of the Actf1; or

(b)

regulation 96D(1) or (2B), regulation 101C(2)(a) or regulation 101D(3)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019f2.”.

4Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020

The Customs (Northern Ireland) (EU Exit) Regulations 2020f1 are amended as follows.

5Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020

In the heading of regulation 32 (application of the Customs (Import Duty) (EU Exit) Regulations 2018), at the end insert “for the purposes of duty charged under section 30C”.

6Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020

After regulation 32 insert—

“Application of the Customs (Import Duty) (EU Exit) Regulations 2018 to repayments of duty following trade remedy repayment investigations or Trade Remedies Authority review

32A.
(1)

Regulations 53A (trade remedy repayment investigations) and 53B (repayment of import duty following Trade Remedies Authority review) of the import duty regulationsf1 apply for the purposes of duty charged under section 30A(3) or 40A of the Actf2 subject to the modifications in paragraph (3).

(2)

Regulations 55 to 65 and 68 to 70 of the import duty regulations apply for the purposes of giving effect to paragraph (1) subject to the modifications in paragraph (3).

(3)

The regulations referred to in paragraphs (1) and (2) are modified as follows—

(a)

any references to “import duty” are to be read as references to duty chargeable under section 30A(3) or 40A of the Act;

(b)

the reference to “chargeable goods” in regulation 56 (applications for remission and repayment of duty) is to be read as a reference to goods that are not Union goodsf3;

(c)

the reference to “inward processing, transit or storage procedure” in regulation 61(3)(b) (inspection of goods) is to be read as a reference to the applicable special procedure referred to in Article 210 of the UCCf4.”.

Signature

Vicky Foxcroft

Taiwo Owatemi

Two of the Lords Commissioners of His Majesty’s Treasury

2nd December 2024

Explanatory note

(This note is not part of the Regulations)

These Regulations make miscellaneous amendments to customs secondary legislation made under powers contained in the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”).

Regulation 1 provides for citation and commencement.

Regulations 2 and 3 amend the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) (“CIDEER”).

Regulation 3 substitutes a new paragraph (1) into regulation 53B of CIDEER following amendments made to the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (S.I. 2019/450) by the Trade Remedies (Amendment) Regulations 2024 (S.I. 2024/545). The substituted paragraph (1) inserts further repayment cases into regulation 53B, enabling HMRC to repay import duty in various additional cases where a public notice made by the Secretary of State for the Department for Business and Trade following a review of a trade policy measure by the Trade Remedies Authority (“TRA”) means that a lower rate of import duty is now due on previously imported goods.

Regulations 4 to 6 amend the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) (“the NI Regulations”). These amendments apply and modify certain provisions of CIDEER relating to repayments of import duty, following the conclusion of trade remedy repayment investigations or TRA reviews, in specified circumstances, to duty that has been paid under section 30A(3) or 40A of TCTA. These provisions will give HMRC the ability to repay this duty. Regulation 5 makes a consequential amendment to the heading of regulation 32 of the NI Regulations.

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.