# The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024, Note: Explanatory note

Extent: E+W+S+N.I.

(This note is not part of the Regulations)
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).
Regulation 2 amends the definition of “Tariff of the United Kingdom” in regulation 1 of the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) to replace the “Tariff of the United Kingdom” document with a new version of that document. The new version reduces the rate of duty on a commodity code relating to dibromomethane (commodity code 2903 6911 00) as well as making some technical amendments to update the commodity code structure and descriptions.
Regulation 3 amends the Customs Tariff (Preferential Trade Arrangements) Regulations 2020 (S.I. 2020/1457). Paragraph (2) amends regulation 9 of S.I. 2020/1457. Regulation 9 of S.I. 2020/1457 sets out a methodology for pro-rating a quota volume in cases where a preferential trade arrangement enters into force part way through a quota period, by reference to the number of days remaining in the quota period. Paragraph (2) amends regulation 9 of S.I. 2020/1457 in order to provide that the quota volume may be pro-rated by a different methodology where this is set out in the preferential tariff reference document for an arrangement in Schedule 1 to S.I. 2020/1457.
Regulation 3(3) amends Schedule 1 to S.I. 2020/1457 to give effect to updated versions of the preferential tariff reference documents and origin reference documents applicable in respect of preferential trade arrangements with various countries or territories. These reference documents update commodity codes to take account of “end of year” changes, update quota volumes in accordance with the terms of the arrangement, and correct errors.
Regulation 4 amends the definition of “Suspensions of Import Duty Rates Document” in regulation 2 of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) to replace the “Suspensions of Import Duty Rates Document” with a new version of that document. This document has been revised to make technical commodity code changes, to reflect changes to footnote descriptions for certain commodity codes and to correct minor errors.
Regulation 5 amends the Customs Tariff (Preferential Trade Arrangements) (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) (Amendment) Regulations 2024 (S.I. 2024/424) to update references to the preferential tariff reference document and origin reference document applicable in respect of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (“CPTPP Agreement”). These reference documents have been revised to ensure alignment with the terms of the CPTPP Agreement, prior to its entry into force for the United Kingdom.
A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/uksi/2024/1005/note (the official version)
Page: https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-3-regulations-2024/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.