# The Customs (Tariff and Reliefs) (Amendment) (No. 2) Regulations 2022, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations are made by the Treasury 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”) and the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) (the “Reliefs Regulations”).
These Regulations make amendments to those statutory instruments to update references to various 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.
Regulation 2 amends the Special Procedures Regulations to refer to a revised “Authorised Use” document.
Regulation 3 amends the definition of the “Tariff of the United Kingdom” of the Establishment Regulations to refer to a revised United Kingdom tariffs document. The revised tariff document corrects two errors which were identified in version 1.10 of the United Kingdom tariffs document.
Regulation 4 amends the definition of the “authorised use rates document” in the Reliefs Regulations to refer to a new version which will implement updates and correct errors which were identified in version 1.5 of the document.
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/2022/981/note (the official version)
Page: https://openlegislation.uk/customs-tariff-and-reliefs-amendment-no-2-regulations-2022/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.