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Further customs regulations

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HMRC has issued a package of customs regulations to ensure the UK’s customs and excise regimes function as intended from 1 January 2021:

  • Customs Safety and Security Procedures (EU Exit) Regulations, SI 2020/1613: enabling HMRC, by public notice, to waive the requirements for pre-departure declarations for a temporary period (the power will apply until 30 June 2021). HMRC has also published new guidance Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain.
  • Customs (Transitional) (EU Exit) Regulations, SI 2020/1449: set out how and when UK customs rules will apply to goods, where movement of those goods or customs procedures had started before and ended after IP completion day.
  • Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations, SI 2020/1491: make changes to the Customs Transit Procedures (EU Exit) Regulations, SI 2018/1258 which implement the UK’s obligations as a contracting party to the Common Transit Convention (CTC).
  • Customs Tariff (Establishment) (EU Exit) Regulations, SI 2020/1430: establish a system for the classification of goods based on international law and replacing the system set out in EU law.
  • Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations, SI 2020/1431: allow goods to be imported with full or partial relief of duties in certain circumstances, broadly replicating the reliefs previously available in the UK under EU legislation. The Regulations will also introduce four new reliefs needed as a consequence of the UK leaving the EU.
  • Customs (Tariff Quotas) (EU Exit) Regulations, SI 2020/1432: establish tariff rate quotas (TRQs) for certain goods imported into the UK at a lower rate of duty and to establish a regime for managing most of these TRQs using a first-come first-served allocation system.
  • Customs (Origin of Chargeable Goods) (EU Exit) Regulations, SI 2020/1433: provide for determining the origin of chargeable goods in all cases except where preferential rates apply.
  • Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations, SI 2020/1434: make provision for goods originating from specified overseas territories of the UK to have tariff-free access to the UK.
  • Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations, SI 2020/1435: make provision for a tariff suspensions regime as part of the UK’s independent customs tariff system from the end of the implementation period, when EU Regulations 2020/874 and 2020/875 cease to apply to the UK.
  • Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations, SI 2020/1436: set out rules for determining the country of origin of goods that enter the UK from certain eligible developing countries under a trade preference scheme.
  • Customs (Import Duty Variation) (EU Exit) Regulations, SI 2020/1437: continue the additional duties imposed by the EU in response to the USA’s imposition of increased tariffs on certain steel and aluminium products and certain derivatives of steel and aluminium.
  • Trade Preference Scheme (EU Exit) Regulations, SI 2020/1438: establish in domestic legislation a trade preference scheme called the Generalised Scheme of Preferences. This scheme will reduce or remove import duties on goods from eligible developing countries to which a preference framework is applied under the scheme.
  • Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc) (EU Exit) Regulations, SI 2020/1439: introduce new simplified customs arrangements that will apply to certain goods imported into the UK and used under the temporary admission or inward processing procedures.
  • Customs (Amendment) (EU Exit) Regulations, SI 2020/1552: introduce changes that will allow customs procedures to continue to operate efficiently at the end of the transition period and will help to facilitate the movement of goods between GB and the EU.
  • Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulation, SI 2020/1457: gives effect to the preferential import duty rates, including related rules of origin requirements, in trade arrangements that the UK has entered into with partner countries.
  • Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations, SI 2020/1494: make changes to existing excise instruments that were made before the UK left the EU on 31 January 2020 and which were drafted based on departure without a withdrawal agreement.
Issue: 1514
Categories: News
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