These Regulations amend subordinate legislation made under the Taxation (Cross-border Trade) Act 2018, which provided for the UK’s Customs, VAT and Excise regimes to be in place after the end of the Implementation Period following the withdrawal of the UK from the EU.
They update the ‘Tariff of the United Kingdom’ reference document which has been given legal effect by the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430). These Regulations insert a limited number of ‘commodity codes’ and the rates of import duty which were erroneously omitted from previous versions of the reference document to ensure that legislation is delivering the intended policy.
Please also refer to:
- SI 2021/690 – The Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021 (Appointed Day) Regulations 2021 which appoint 10 June 2021 as the day on which the Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021 (SI 2021/661) come into force.
- Update – Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 – This Statutory Guidance details the UK’s most favoured nation tariff rates, known as the UK Global Tariff. It also establishes the UK’s commodity code structure, which properly classifies goods imported to the UK and ensures the payment of the correct tariff rate. Version 1.3 of The Tariff of the United Kingdom dated 27 April 2021 has been replaced with version 1.4 dated 28 May 2021.
For the collection which brings together Customs, VAT and Excise EU Exit legislation and Customs notices that have the force of law applicable to UK transition please see Customs, VAT and Excise UK transition legislation from 1 January 2021.
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