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The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020

S.I. 2020/1643 · Made 23 December 2020

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Exiting The European Union

Customs

Made 23rd December 2020

The Treasury make these Regulations in exercise of the powers conferred by section 52 of the Taxation (Cross-border Trade) Act 2018f1 and the regulations specified in column 2 of the Schedule to this instrument.

Annotations to the whole text

Footnotes

f1

2018 c. 22.

Contents

  1. 1Citation
  2. 2Appointed Day
  3. Signature
  4. Schedule Schedule
  5. Explanatory note

1Citation

These Regulations may be cited as the Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020.

2Appointed Day

IP completion day is the day the provisions specified in column 1 of the Schedule come into force, so far as not already in force, subject to the exclusions specified in the Schedule.

Signature

Michael Tomlinson

David Duguid

Two of the Lords Commissioners for Her Majesty’s Treasury

23rd December 2020

Column 1: Regulations coming into force on IP completion day to the extent not already in forceColumn 2: relevant provision
The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018f1 Regulation 1(2)
The Customs (Import Duty) (EU Exit) Regulations 2018f2 Regulation 1(2)
The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018f3 Regulation 1(2)
The Customs Transit Procedures (EU Exit) Regulations 2018f4 Regulation 1(2)
The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018f5 Regulation 1(2)
The Wharves and Temporary Storage Facilities (Approval Condition and Transitional Provision) (EU Exit) Regulations 2018f6 Regulation 1(2)
The Customs (Export) (EU Exit) Regulations 2019f7 Regulation 1(5)
The Customs (Records) (EU Exit) Regulations 2019f8 Regulation 1
The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019f9 Regulation 1(3)
The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019f10, other than regulation 11Regulation 1(2)
The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019f11 Regulation 1(2)
The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019f12 Regulation 1(3)
The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019f13 Regulation 1(2)
The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019f14 Regulation 1(2)
The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019f15 Regulation 1(2)
The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020f16 Regulation 1(2)
The Customs (Transitional Arrangements) (EU Exit) Regulations 2020f17 Regulation 1(2)
The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020f18 Regulation 1(2)
The Customs Tariff (Establishment) (EU Exit) Regulations 2020f19 Regulation 1(1)
The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020f20Regulation 1
The Customs (Tariff Quotas) (EU Exit) Regulations 2020f21 Regulation 1(1)
The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020f22 Regulation 1
The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020f23Regulation 1(2)
The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020f24Regulation 1(2)
The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020f25 Regulation 1
The Trade Preference Scheme (EU Exit) Regulations 2020 f26 Regulation 1(2)
The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020f27 Regulation 1(2)
The Customs (Transitional) (EU Exit) Regulations 2020f28 Regulation 1(2)
The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020f29 Regulations 1(1)
The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020f30 Regulation 1
The Customs (Amendment) (EU Exit) Regulations 2020f31 Regulation 1(2)
The Customs (Northern Ireland) (EU Exit) Regulations 2020f32, other than Chapter 5 of Part 2Regulation 1(1)

Explanatory note

(This note is not part of the Regulations)

These Regulations bring into force the Regulations required for a replacement customs regime once the United Kingdom exits the EU customs union.

Regulation 2 provides that any provisions in the Regulations specified in column 1 of the Schedule that are not already in force will come into force on IP completion day, subject to the exclusions specified in that column (being regulation 11 of the Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326) and Chapter 5 of Part 2 of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605)). A number of provisions commenced by column 1 amend other provisions commenced by column 1 so that the legislation comes into force as amended.

An impact assessment has not been prepared for this instrument as it gives effect to previously announced policy and is a set of appointed day regulations.