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The Customs (Tariff and Miscellaneous Amendments) Regulations 2023

S.I. 2023/774 · Made 6 July 2023 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 18 July 2025.

Customs

Made 6th July 2023

Laid before the House of Commons 10th July 2023

Coming into force in accordance with regulation 1(2)

These Regulations are made by the Treasury in exercise of the powers conferred by sections 9(1), 11(1), (3) and (7), 19, 30B, 32(7), (8) and (13) and 40B of, and paragraph 13 and Schedule 2 to, the Taxation (Cross-border Trade) Act 2018f1 (“the Act”).

Further to section 9(3) of the Act, the Secretary of State recommends that these Regulations be made.

Further to section 11(7) of the Act, in considering what provision to include in regulations made under section 11(1) and (3) of the Act, the Treasury have had regard to a recommendation made to them by the Secretary of State.

Further to section 28 of the Act, the Treasury, in exercising the function of making the following Regulations and the Secretary of State, in making recommendations that they be made, have had regard to the international arrangements to which His Majesty’s government in the United Kingdom is a party that are relevant to the exercise of that function.

Annotations to the whole text

Footnotes

f1

2018 c. 22. Any powers of HMRC Commissioners to make regulations under Part 1 of the Taxation (Cross-border Trade) Act 2018 (“the Act”) are exercisable concurrently by the Treasury by virtue of section 32(13) of the Act. Part 1 of the Act is amended by the Taxation (Post-transition Period) Act 2020 (c. 26) (“the 2020 Act”), section 2 and Schedule 1. Section 9 of the Act is modified by S.I. 2020/1439 and sections 9, 11 and 19 of the Act are modified by S.I. 2020/1457. Sections 30B and 40B of the Act were inserted by, respectively, sections 2 and 1 of the 2020 Act.

Contents

  1. Part 1: Preliminary
  2. 1Citation, commencement and extent
  3. Part 2: Provisions relating to Northern Ireland Repealed
  4. 2Interpretation Repealed
  5. 3Moldova originating goods imported into the United Kingdom as a result of their entry into Northern Ireland Repealed
  6. 4Moldova originating goods removed to Northern Ireland from Great Britain Repealed
  7. Part 3: Authorised Use
  8. 5Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
  9. 6Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
  10. Part 4: Trade Preferences
  11. 7Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
  12. Signature
  13. Explanatory note

1Citation, commencement and extentI1

(1)

These Regulations may be cited as the Customs (Tariff and Miscellaneous Amendments) Regulations 2023.

(2)

These Regulations come into force as follows—

(a)

this regulation comes into force on 31st July 2023;

(b)

Part 2 and regulation 7(3) come into force on the date on which the Amending Agreement No.1 between the United Kingdom of Great Britain and Northern Ireland and the Republic of Moldova to amend the Strategic Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Moldova f1 (“the Amending Agreement”) enters into force;

(c)

the remaining provisions come into force on 4th August 2023.

(3)

The Secretary of State must give notice in the London Gazette, as soon as reasonably practicable, of the date on which the Amending Agreement enters into force.

(4)

These Regulations extend to England and Wales, Scotland and Northern Ireland.

2InterpretationF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3Moldova originating goods imported into the United Kingdom as a result of their entry into Northern IrelandF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4Moldova originating goods removed to Northern Ireland from Great BritainF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018I1

In regulation 32(2) (authorised uses) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018f1 for ““Authorised Use: Eligible Goods and Authorised Uses (version 2.7)” dated 5th December 2022” substitute ““Authorised Use: Eligible Goods and Authorised Uses, version 2.10” dated 3rd July 2023f2”.

6Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020I1

In regulation 20(4) (lower rate of import duty – goods declared for an authorised use procedure) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020f1, for ““Authorised Use: Eligible goods and rates”, version 1.7, dated 5th December 2022” substitute ““Authorised Use: Eligible goods and rates, version 1.10”, dated 3rd July 2023f2”.

7Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020I1

(1)

Schedule 1 (agreements to which these Regulations apply) to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020f1 is amended as follows.

(2)

In the row relating to the Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation and in the row relating to the Additional Agreement between the United Kingdom of Great Britain and Northern Ireland, the Swiss Confederation and the Principality of Liechtenstein extending to the Principality of Liechtenstein certain provisions of the Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation, for the entries in the second column, substitute—

“The Switzerland and Liechtenstein Preferential Tariff, version 1.2, dated 3rd July 2023.”. f2

(3I2)

In the row relating to the Strategic Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Moldova, for the entry in the second column, substitute—

“The Moldova Preferential Tariff, version 1.2, dated 3rd July 2023.”. f3

Signature

Steve Double

Stuart Anderson

Two of the Lords Commissioners for His Majesty’s Treasury

6th July 2023

Explanatory note

(This note is not part of the Regulations)

These Regulations are made by the Treasury under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”).

Part 2 makes provision in relation to the duties of customs charged on certain goods of Moldovan origin imported into the United Kingdom as a result of their entry into Northern Ireland under section 30A(3) of the Act and on the removal of such goods to Northern Ireland from Great Britain under section 40A of the Act.

Part 3 amends the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the “Special Procedures Regulations”) and the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) (the “Reliefs Regulations”).

The amendments update references to documents containing information on the classification of imported goods (“commodity codes”) following updates made by the World Customs Organization and other changes to commodity codes. These documents update the list of goods which qualify for lower tariffs when imported for specific purposes.

Regulation 5 amends the Special Procedures Regulations to refer to a revised “Authorised Use” document. The goods impacted are bicycle parts for electric bikes as well as axles for certain motor vehicles.

Regulation 6 amends the definition of the “authorised use rates document” in the Reliefs Regulations. The goods impacted are axles for certain motor vehicles.

Part 4 amends Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) Regulations 2020 (S.I. 2020/1457) to update the reference to the preferential tariff reference document applicable in respect of preferential trade arrangements with Switzerland and Liechtenstein and with Moldova.

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.