{
  "url": "https://openlegislation.uk/customs-miscellaneous-amendments-no-3-regulations-2024/note",
  "json_url": "https://openlegislation.uk/customs-miscellaneous-amendments-no-3-regulations-2024/note.json",
  "legislation": "uksi/2024/1265",
  "legislation_title": "The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/customs-miscellaneous-amendments-no-3-regulations-2024",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make miscellaneous amendments to customs secondary legislation made under powers contained in the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”).\nRegulation 1 provides for citation and commencement.\nRegulations 2 and 3 amend the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) (“CIDEER”).\nRegulation 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.\nRegulations 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.\nA 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/1265/note",
    "retrieved_at": "2026-10-28T21:23:21.539068+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."
}