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The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Ukraine) (Amendment) Regulations 2022

S.I. 2022/525 · Made 10 May 2022 · Extends to United Kingdom

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

Customs

Made at 1.00 p.m. on 10th May 2022

Laid before the House of Commons at 4.30 p.m. on 10th May 2022

Coming into force at 6.00 p.m. on 10th May 2022

These Regulations are made by the Treasury, in exercise of the powers conferred by sections 9(1), 11(1), (3) and (4), 17(6) and (7), 19(1) and (4), 30B, 31(6) and (7), 32(7), (8) and (13), and 40B of the Taxation (Cross-border Trade) Act 2018 (the “Act”)f1, and by the Secretary of State in exercise of the powers conferred by sections 11(3), (4) and (6), and 32(7) and (8) of the Act.

Further to sections 9(3), 11(7) and 17(8) of the Act, the Secretary of State recommends that these Regulations be made.

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”) is 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”), sections 1 and 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 were inserted by sections 1 and 2 of the 2020 Act.

Contents

  1. Part 1: Preliminary
  2. 1Citation, commencement and extent
  3. 2Interpretation Repealed
  4. Part 2: Provisions related to Northern Ireland Repealed
  5. 3Ukraine originating goods imported into the United Kingdom as a result of their entry into Northern Ireland Repealed
  6. 4Ukraine originating goods removed to Northern Ireland from Great Britain Repealed
  7. Part 3: Ukrainian trade preferences
  8. 5Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
  9. 6Amendment of the Customs (Tariff Quotas) (EU Exit) Regulations 2020
  10. Signature
  11. Explanatory note

1Citation, commencement and extentI1

These Regulations—

(a)

may be cited as the Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Ukraine) (Amendment) Regulations 2022;

(b)

come into force at 6.00 p.m. on 10th May 2022;

(c)

extend to the United Kingdom.

2InterpretationF1

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

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

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

4Ukraine originating goods removed to Northern Ireland from Great BritainF1

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

5Amendment 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 2020 is amended as follows.

(2)

In the row relating to the Political, Free Trade and Strategic Partnership Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and Ukraine, for the entry in the second column, substitute—

  • “The Ukraine Preferential Tariff, version 1.3, dated 6th May 2022.”f1.

6Amendment of the Customs (Tariff Quotas) (EU Exit) Regulations 2020I1

(1)

The Customs (Tariff Quotas) (EU Exit) Regulations 2020f1 are amended as follows.

(2)

In regulation 39 (Surrender of an import licence), at the end insert—

“(3)

Notwithstanding regulation 40, where—

(a)

an import licence to import goods within quota numbers 05.4270, 05.4271, 05.4272, 05.4273, 05.4274, 05.4275, 05.4276, 05.4306, 05.4307, 05.4308, 05.4600, 05.4601 or 05.4602 is surrendered in accordance with paragraph (1); and

(b)

the surrender of the licence is made within 1 month beginning at 6.00 pm on 10th May 2022,

any security held by the Secretary of State in relation to the licence, must be returned to the person who lodged the security.”.

Signature

Michael Tomlinson

Rebecca Harris

Two of the Lords Commissioners of Her Majesty’s Treasury

At 1.00 p.m. on 10th May 2022

Penny Mordaunt

Minister of State

Department for International Trade

At 9.35 a.m. on 10th May 2022

Explanatory note

(This note is not part of the Regulations)

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

Part 2 makes provision in relation to the duties of customs charged on non-Union goods of Ukrainian 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.

Regulation 5 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 the preferential trade arrangement with Ukraine.

Regulation 6 amends regulation 39 to the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) to enable the return of securities to traders in respect of licences affected by the preferential trade arrangement with Ukraine.

An impact assessment has not been produced for this instrument.