The Customs Tariff (Preferential Trade Arrangements) (New Zealand) (Amendment) Regulations 2023

Made: 23rd February 2023

Laid before the House of Commons: 24th February 2023

Coming into force in accordance with regulation 1(2)

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 His Majesty’s government in the United Kingdom is a party that are relevant to the exercise of that function.

Citation, commencement and extent

1

• (1) These Regulations may be cited as the Customs Tariff (Preferential Trade Arrangements) (New Zealand) (Amendment) Regulations 2023.

• (2) These Regulations come into force on the date on which the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and New Zealand signed on 28th February 2022 (“the New Zealand Agreement”) enters into force.

• (3) The Secretary of State must publish a notice in the London Gazette, as soon as reasonably practicable, of the date on which the New Zealand Agreement enters into force.

• (4) These Regulations extend to the United Kingdom.

Amendment of Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

2

• (1) The Table in 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) In a new row to be inserted immediately above the entry in respect of the Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of North Macedonia signed on 3rd December 2020—

• (a) in the first column insert—

Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and New Zealand signed on 28th February 2022.

• (b) in the second column insert—

The New Zealand Preferential Tariff, version 1.0, dated 20th February 2023.

• (c) in the third column insert—

The New Zealand Origin Reference Document, version 1.0, dated 20th February 2023.

Signed

Steve Double — Scott Mann — Two of the Lords Commissioners for His Majesty’s Treasury — 23rd February 2023

Nigel Huddleston — Minister of State — Department for Business and Trade — 22nd February 2023

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

Regulation 2 amends the table in Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457), which sets out the list of arrangements between His Majesty’s government in the United Kingdom and the governments of other countries or territories to which the provisions of those Regulations apply. The following preferential trade arrangement is, by this instrument, inserted in the table in Schedule 1 to S.I. 2020/1457:

— Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and New Zealand signed on 28th February 2022.

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.

An impact assessment setting out the potential economic impact of the New Zealand Agreement was published on 28th February 2022 and is available electronically at https://www.gov.uk/government/publications/uk-new-zealand-fta-impact-assessment. This publication includes an assessment of impacts on the UK’s regions and nations, sectors, employment, consumers and businesses as well as the potential impacts on developing countries.

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 eleven times, none of which are relevant to these Regulations.

[^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 Business and 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.