# The Customs (Tariff and Miscellaneous Amendments) Regulations 2022, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations are made by the Treasury and the Secretary of State further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) and amend the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the “Special Procedures Regulations”), the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (the “Establishment Regulations”), the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) (the “Reliefs Regulations”), the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) and the Customs (Additional Duty) (Russia and Belarus) Regulations 2022 (S.I. 2022/376).
Regulation 2 amends the Special Procedures Regulations to refer to a revised “Authorised Use” document. This document is revised to remove the authorised use rate from three goods.
Regulation 3 amends the definition of the “Tariff of the United Kingdom” in the Establishment Regulations to refer to a revised United Kingdom tariffs document. The revised tariff document includes a missing rate that had been mistakenly left out of earlier versions.
Regulation 4 amends the definition of the “authorised use rates document” in the Reliefs Regulations. This document is revised to remove the authorised use rate from three goods.
Regulation 5 amends the definition of “Suspensions of Import Duty Rates Document” in the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 to refer to a revised version of this document. This document is revised to add goods to the list of goods subject to tariff suspensions. This follows requests to the Secretary of State for goods to be subject to tariff suspensions and recommendations made by the Secretary of State to the Treasury about those requests. Further, this follows recommendations made by the Secretary of State to the Treasury for goods to be subject to exceptional duty suspensions. In addition, this document is revised to extend the specified periods for 100 out of 103 COVID-19 related goods subject to a tariff suspension. This document is also revised to reflect changes to commodity codes by reference to which the applicable duty rate for the goods in the list of goods that are subject to a tariff suspension is determined.
Regulation 6 amends the definition of “relevant Additional Duties Document” in regulation 2 of the Customs (Additional Duty) (Russia and Belarus) Regulations 2022 to documents. These documents are revised to add goods to the list of goods subject to additional duties.
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.
A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private sector, voluntary sector or community bodies is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2022/1301/note (the official version)
Page: https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-regulations-2022/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.