The Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021

Made: at 10.50 a.m. on 9th June 2021

Laid before the House of Commons: at 3.30 p.m. on 9th June 2021

Coming into force in accordance with regulation 1

The Treasury make the following Regulations in exercise of the powers conferred by sections 8(1) and 52(2) of, and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018 .

In considering the rate of import duty that ought to apply to goods in a standard case for which provision is made by regulation 2 of these Regulations, the Treasury have had regard to the matters referred to in section 8(5) of that Act and the recommendation about the rate made to the Treasury by the Secretary of State further to section 8(6) of that Act.

In accordance with section 52(2) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, for these Regulations to come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.

Citation and commencement

1

These Regulations may be cited as the Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021 and come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border) Trade Act 2018 appoint.

Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020

2

In regulation 1(2) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020 , in the definition of “Tariff of the United Kingdom”, for “1.3, dated 27th April 2021”, substitute “ 1.4, dated 28th May 2021 ” .

Signed

Michael Tomlinson — Alan Mak — Two of the Lords Commissioners of Her Majesty's Treasury

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2018 c. 22 (“the Act”). Part 1 of the Act is amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1.

[^f00002]: “A standard case” is defined by section 8(8) of the Act.

[^f00003]: S.I. 2020/1430, amended by S.I. 2021/63, S.I. 2021/380 and S.I. 2021/520.

[^f00004]: The Tariff of the United Kingdom version 1.4, dated 28th May 2021, is available electronically from https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A person unable to access the document electronically may obtain a hard copy free of charge by calling 020 7270 5000 or, where consistent with government guidance on social distancing and unnecessary travel, may inspect it free of charge at HMRC, 100 Parliament Street, London, SW1A 2BQ.

Editorial notes

[^c24562291]: 2018 c. 22 (“the Act”). Part 1 of the Act is amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1.

[^c24562301]: “A standard case” is defined by section 8(8) of the Act.

[^c24562311]: S.I. 2020/1430, amended by S.I. 2021/63, S.I. 2021/380 and S.I. 2021/520.

[^c24562321]: The Tariff of the United Kingdom version 1.4, dated 28th May 2021, is available electronically from https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A person unable to access the document electronically may obtain a hard copy free of charge by calling 020 7270 5000 or, where consistent with government guidance on social distancing and unnecessary travel, may inspect it free of charge at HMRC, 100 Parliament Street, London, SW1A 2BQ.

[^key-f358c437d52122ef1bfbb0899f844876]: Reg. 1 not in force at made date, see reg. 1

[^key-9a2106f2092fbf569a3f0a3a42cefb23]: Reg. 2 not in force at made date, see reg. 1

[^key-80c047d1db82ed8d088415eb80a7f1e8]: Reg. 2 in force at 10.6.2021 by S.I. 2021/690, reg. 2

[^key-a0b94ec09935469edc753ac87ff842fe]: Reg. 1 in force at 10.6.2021 by S.I. 2021/690, reg. 2