Explanatory note

Regulation 2 amends the definition of “the authorised use document” in regulation 32(2) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) to refer to a new version of that document. The new version of that document introduces authorised use measures to reduce the rate of import duty on nine commodity codes relating to steel goods used in the manufacture of bright bar, a precision-finished steel bar product, and wire. Further, it introduces authorised use measures to reduce the rate of import duty on six commodity codes relating to steel goods for the manufacture of linepipe, a steel pipe used in the construction of pipelines to transport oil, gas and other fluids.

Regulation 3 amends the definition of “authorised use rates document” in regulation 20(4) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) to refer to a new version of that document. The new version of that document introduces authorised use measures to reduce the rate of import duty on 15 commodity codes for the same steel goods used in the manufacture of bright bar, wire and linepipe that are covered by the new authorised use document substituted by regulation 2.

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 refer to a new version of that document. The new version has been revised to insert new suspensions of the rate of import duty for kerosene (mainly for use as heating oil), fertilisers, and various agricultural and food goods to 0%. For each new suspension, a condition is also inserted which excludes goods originating from Russia or Belarus from benefiting from the suspension.

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.

This instrument maintains the position of existing legislation, which was covered by a Tax Information and Impact Note published on 13th January 2021 and available electronically at: https://www.gov.uk/government/publications/the-uks-integrated-tariff-schedule/the-uks-integrated-tariff-schedule.