OpenLegislation

The Customs (Tariff Quotas) (EU Exit) Regulations 2020

S.I. 2020/1432 · Made 15 December 2020 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 October 2026.

Exiting The European Union

Customs

Made at 12.22 p.m. on 15th December 2020

Laid before the House of Commons 16th December 2020

Coming into force in accordance with regulation 1

M1These Regulations are made by the Treasury, in exercise of the powers conferred by sections 11(1) and (3), 19(1), 31(6) and (7) and 32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018 (“the Act”) 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 that Act.

Further to section 28 of the Act, the Treasury in exercising the function of making the following Regulations has had regard to international arrangements to which Her Majesty's Government in the United Kingdom is a party that are relevant to the exercise of that function.

The Treasury and the Secretary of State both consider it appropriate, in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that the following Regulations come into force on such day as the Treasury may appoint by regulations under section 52 of the Act.

In accordance with 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 has had regard to recommendations made to them by the Secretary of State.C1C2

Annotations to the whole text

Marginal citations

M1

2018 c. 22. Any power of HMRC Commissioners to make regulations under Part 1 of the Act is exercisable concurrently by the Treasury by virtue of section 32(13) of the Act.

Modifications

C1

Regulations applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 7; S.I. 2020/1643, reg. 2, Sch.

C2

Regulations applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 13; S.I. 2020/1643, reg. 2, Sch.

Contents

  1. Part 1: General provisions
  2. 1Citation, commencement, extent and application
  3. 2General Interpretation
  4. Part 2: Goods subject to a quota
  5. Chapter 1: Preliminary
  6. 3Individual quotas
  7. 4Commodity codes
  8. 5Country of origin
  9. 6Quota volume
  10. 7Quota period
  11. 8Retaining commodity codes in the Quota Table
  12. Chapter 2: First Come, First Served quotas: Parts A and B of the Quota Table
  13. 9Quota goods
  14. 10Calculating the quota duty rate
  15. 11Applying the quota duty rate
  16. 12Deductions from the quota volume
  17. 13Allocation of quotas
  18. 14Allocation of quotas over more than one period
  19. 15Critical quotas
  20. Chapter 3: Licensed quotas: Part C of the Non-steel Quota Table
  21. 16Scope of this Chapter
  22. 17Quota goods
  23. 18Calculating the quota duty rate
  24. 19Applying the quota duty rate
  25. Part 3: Import Licences: Part C of the Non-steel Quota Table and the Preferential Quota Table
  26. Chapter 1: Preliminary
  27. 20Application of this Part
  28. 21Interpretation of this Part
  29. Chapter 2: Applying for an import licence
  30. 22Applying for an import licence: available quantity
  31. 23Conditions for granting an import licence
  32. 24Operator
  33. 25Application procedure
  34. 26Lodging of security
  35. 27Reference quantity
  36. 28Suspension of reference quantity
  37. 29Proof of trade
  38. 29ASuspension of proof of trade
  39. 30Certificate of authenticity
  40. 31Inward Monitoring Arrangement certificate
  41. 32Declaration of independence
  42. 33Export certificates
  43. 34Suspension of licence applications
  44. Chapter 3: Administration of Import Licences
  45. 35Issue and period of validity of the licence
  46. 36Allocation of quota
  47. 36AAllocation of quota 05.4105
  48. 37Licence conditions
  49. 38Transfer of an import licence or extract
  50. 39Surrender of an import licence
  51. 40Return and forfeiture of security
  52. Chapter 4: Appeals and penalties
  53. 41Decision to refuse licence application
  54. 42Penalties
  55. 43Appeals
  56. Chapter 5: Transitional provision
  57. 44Transitional provision
  58. Part 4: Other Matters
  59. 45Amendment of regulation 32 of the Special Procedures Regulations
  60. 46United Kingdom-Crown Dependencies Customs Union: Modifications
  61. Signature
  62. Schedule 1: Quota conditions
  63. Part A: First Come, First Served quota conditions
  64. 1Paragraph 1
  65. 2Paragraph 2
  66. 3Paragraph 3
  67. 4Paragraph 4
  68. 5Paragraph 5
  69. 6Paragraph 6
  70. 7Paragraph 7
  71. 8Paragraph 8
  72. 9Paragraph 9
  73. Part B: Licensed quota conditions
  74. 1Paragraph 1
  75. 2Paragraph 2
  76. 3Paragraph 3
  77. 4Paragraph 4
  78. 5Paragraph 5
  79. 6Paragraph 6
  80. 7Paragraph 7
  81. 8Paragraph 8
  82. 9Paragraph 9
  83. 10Paragraph 10
  84. 11Paragraph 11
  85. 12Paragraph 12
  86. 13Paragraph 13 Repealed
  87. 14Paragraph 14
  88. 15Paragraph 15
  89. 16Paragraph 16
  90. 17Paragraph 17
  91. 18Paragraph 18
  92. 19Paragraph 19
  93. Schedule 2: Licensing Table
  94. Part A: quotas listed in the Quota Table
  95. Part B: preferential quotas
  96. Schedule 3Proof of Trade Table
  97. Schedule 4: Crown Dependencies
  98. 1Modifications in respect of Crown Dependencies: General
  99. 2Paragraph 2
  100. 3Modification of the Act: Crown Dependencies
  101. 4Modification of these Regulations: Crown Dependencies
  102. 5Paragraph 5
  103. Explanatory note