# The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2023, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).
Regulation 2 amends Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to give effect to updated versions of the origin reference documents for the European Union and Turkey. The origin reference documents are updated to give effect to amendments made to the rules of origin for electric vehicles in the preferential trade arrangements with the European Union and with Turkey. Regulation 2(2)(a) also updates the title of the preferential trade arrangement between the United Kingdom and the European Union, to reflect the title of that agreement as laid before Parliament in April 2021.
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.

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Source: https://www.legislation.gov.uk/uksi/2023/1436/note (the official version)
Page: https://openlegislation.uk/customs-tariff-preferential-trade-arrangements-amendment-regulations-2023/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.