Regulation 4 Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

(1)

The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020^f1 are amended as follows.

(2)

In regulation 2(1) (interpretation), after the definition of “customs value”, insert—

““excepted goods” means goods classified under a commodity code listed in the Table headed “Excepted Goods Table” in Annex III of Part Three of the Tariff of the United Kingdom^f2;”.

(3)

In regulation 3 (preferential duty rates), after paragraph (1), insert—

“(1A)

But the duty rate applicable on importation into the United Kingdom to excepted goods other than goods to which paragraph (1B) applies is the standard rate of import duty^f3.

(1B)

This paragraph applies to excepted goods that qualify as originating goods by reason of meeting the conditions set out in the origin reference document described in column 3 of the table in Schedule 1 in the row which relates to the Political, Free Trade and Strategic Partnership Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and Ukraine, signed on 8th October 2020^f4.”.

(4)

In regulation 4 (preferential quota)—

(a)

at the end of paragraphs (1) and (2), insert “(but see paragraph (2A))”;

(b)

after paragraph (2), insert—

“(2A)

The duty rate applicable on importation into the United Kingdom to excepted goods other than goods to which paragraph (2B) applies is the standard rate of import duty.

(2B)

This paragraph applies to excepted goods that qualify as originating goods by reason of meeting the conditions set out in the origin reference document described in column 3 of the table in Schedule 1 in the row which relates to the Political, Free Trade and Strategic Partnership Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and Ukraine, signed on 8th October 2020.”.

Annotations

Footnotes

f1: S.I. 2020/1457. Regulation 2(1) was amended by S.I. 2020/1657. Schedule 1 was substituted by S.I. 2020/1657, and relevantly amended by S.I. 2021/1489 and 2025/417. There are other amending instruments, but none is relevant.
f2: “Tariff of the United Kingdom” is defined by regulation 1(2) of S.I. 2020/1430, as amended by regulation 2 of these Regulations. By virtue of regulation 2(2) of S.I. 2020/1457, words and expressions defined in S.I. 2020/1430 have the same meaning in S.I. 2020/1457.
f3: The “standard rate of import duty” is defined in regulation 2(4) of S.I. 2020/1430.
f4: The origin reference document referred to is available electronically at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A hard copy is held and available to view free of charge at the Department for Business and Trade, Old Admiralty Building, London SW1A 2DY. A person unable to access the document electronically can arrange access to a hard copy by telephoning the Department for Business and Trade on 020 4551 0011.