# The Customs (Tariff and Reliefs) (Amendment) Regulations 2022, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend 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 documents containing the information of imported goods (“commodity codes”) following updates made by the World Customs Organization and other changes to commodity codes.
Regulation 2 amends the definition of “Tariff of the United Kingdom” of the Establishment Regulations to refer to a revised United Kingdom tariff document. The revised tariff document introduces a new Chapter 99 (Special Combined Nomenclature Codes) which contains two new commodity codes 9905000000 and 9919000000 to be used when claiming transfer of residence relief.
Regulation 3 amends the definition of “UK Reliefs document” of the Reliefs Regulations to refer to a revised United Kingdom reliefs document. The revised reliefs document clarifies the eligibility criteria and conditions to claim transfer of residence relief when using the new commodity codes.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2022/780/note (the official version)
Page: https://openlegislation.uk/customs-tariff-and-reliefs-amendment-regulations-2022/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.