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Customs tariff regulations

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The Customs (Tariff etc) (Amendment) (No. 2) Regulations, SI 2021/870 update references to various customs tariff-related documents which are given legal effect by a number of customs regulations, to give effect to the latest version of those documents. Technical updates to those reference documents reflect changes to some of the information on the classification of imported goods (commodity codes) through which tariff rates are delivered, while maintaining the same tariff rates on the relevant goods. The regulations come into force on 11 August 2021.

The Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) (No. 2) Regulations, SI 2021/871 amend the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations, SI 2020/1457 to give effect to the preferential customs import duty rates agreed under a number of free trade arrangements entered into between the UK and other countries.

Schedule 1 of the 2020 Regulations sets out the list of agreements between the UK and other countries under the terms of which preferential rates of import duty apply. The new Regulations amend Sch 1 to update the references to the preferential tariff reference documents applicable in respect of arrangements with the Andean Countries, Mexico, the South African Customs Union and Mozambique, Singapore and Ukraine. Those changes have effect from 11 August 2021.

The regulations also implement the revised Rules of Origin Protocol with Switzerland with effect from 1 September 2021, allowing UK and Swiss businesses to continue to use supply chains across the EU and more widely.

Issue: 1542
Categories: News
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