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

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

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

PART 1 — Preliminary

Citation, commencement and extent

1

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.

Interpretation

2

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PART 2 — Provisions related to Northern Ireland

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

3

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Ukraine originating goods removed to Northern Ireland from Great Britain

4

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PART 3 — Ukrainian trade preferences

Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

5

• (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.

[^f00007].

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

6

• (1) The Customs (Tariff Quotas) (EU Exit) Regulations 2020[^f00008] 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.

Signed

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)

EXPLANATORY NOTE

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.

Footnotes

[^f00001]: 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.

[^f00007]: The Ukraine Preferential Tariff, version 1.3, dated 6th May 2022 is available electronically at: https://www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-preferential-trade-arrangements-eu-exit-regulations-2020. Hard copies are held and available to view free of charge at the Department for International Trade, Old Admiralty Building, London SW1A 2DY. By virtue of section 32A of the Act (as inserted by section 75 of the Finance Act 2022 (c. 3)), references to that document are to that document as modified from time to time, or as replaced, by notice by the Treasury.

[^f00008]: S.I. 2020/1432, to which there are amendments not relevant to these Regulations.

Editorial notes

[^key-92eb888544ffcf334a6480dbd1122c8c]: Reg. 1 in force at 10.5.2022 at 6.00 p.m., see reg. 1(b)

[^key-d7572dba104330bd2d4416f791a3b486]: Reg. 5 in force at 10.5.2022 at 6.00 p.m., see reg. 1(b)

[^key-abca00822baec858622cce381878c164]: Reg. 6 in force at 10.5.2022 at 6.00 p.m., see reg. 1(b)

[^key-237c6f463f4745fab616378317e4e3ac]: Pt. 2 omitted (18.7.2025) by virtue of The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2025 (S.I. 2025/751), regs. 1(b), 8

[^key-8a0891ae9bf7cc162855697ca9ffcd6c]: Reg. 2 omitted (18.7.2025) by virtue of The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2025 (S.I. 2025/751), regs. 1(b), 8