The Customs Tariff (Preferential Trade Arrangements) (Amendment) (No. 2) Regulations 2022

Made: 9th August 2022

Laid before the House of Commons: 10th August 2022

Coming into force: 1st September 2022

Further to section 28 of the Act, the Treasury and Secretary of State, in exercising the function of making the following Regulations, have 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.

Citation, commencement and extent

1

These Regulations—

• (a) may be cited as the Customs Tariff (Preferential Trade Arrangements) (Amendment) (No. 2) Regulations 2022;

• (b) come into force on 1st September 2022;

• (c) extend to the United Kingdom.

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

2

• (1) Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020[^f00002] (which relates to agreements to which those Regulations apply) is amended as follows[^f00003].

• (2) Omit the row relating to the Agreement on Trade in Goods between the United Kingdom of Great Britain and Northern Ireland, Iceland and the Kingdom of Norway.

• (3) In the row relating to the Free Trade Agreement between Iceland, the Principality of Liechtenstein and the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland—

• (a) for the entry in the second column, substitute—

The Iceland-Norway Preferential Tariff, version 2.0, dated 5th August 2022.

• (b) for the entry in the third column, substitute—

The Iceland-Norway Origin Reference Document, version 2.0, dated 5th August 2022.

• (4) In the row relating to the Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan, for the entry in the second column, substitute—

The Japan Preferential Tariff, version 2.5, dated 5th August 2022.

Signed

James Duddridge — Scott Mann — Two of the Lords Commissioners for Her Majesty’s Treasury — 9th August 2022

Ranil Jayawardena — Parliamentary Under Secretary of State — Department for International Trade — 8th August 2022

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

Regulation 2 amends Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) Regulations 2020 (S.I. 2020/1457) to reflect the provisional application as between Iceland and the United Kingdom of the trade arrangement between Iceland, Liechtenstein and Norway, and the United Kingdom.

Regulation 2 also amends Schedule 1 to those Regulations to update the reference to the preferential tariff reference document applicable in respect of the preferential trade arrangement with Japan.

A full impact assessment has not been produced for this instrument as no, or no significant impact on business, charities or voluntary bodies is foreseen.

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) Act2020 (c. 26), section 1 and Schedule 1. Section 9 of the Act is modified byS.I. 2020/1439and sections 9, 11 and 19 of the Act are modified byS.I. 2020/1457.

[^f00002]: S.I. 2020/1457; Schedule 1 to S.I. 2020/1457 was substituted by regulation 5 of, and Schedule 1 to, S.I. 2020/1657. Schedule 1 to S.I. 2020/1457 has been amended a further ten times. Relevant amending instruments are S.I. 2021/1192, S.I. 2021/1489, S.I. 2022/174 and S.I. 2022/613.

[^f00003]: The reference documents referred to in regulation 2 of this instrument are available electronically from 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 the reference documents are to those documents as modified from time to time, or as replaced, by notice by the Treasury.