On Dec. 3, UK HMRC issued customs amendments no. 3 rule notes.
UK HMRC issued tax information and impact note on changes to customs rules, under Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 (StIn 2024/1265).
Follows Feb. 2024 HMRC customs miscellaneous amendments rules, see #202238.
Concerns change to customs rules to enable HMRC to repay import duty amounts where appropriate to businesses after review by UK Trade Remedies Authority (TRA).
Details
Introduces change to customs rules so HMRC can repay import duty to businesses where this is appropriate following review by UK’s TRA of duty previously charged.
Currently, most rules in relation to customs duty are set out in Taxation (Cross-border Trade) Act 2018 (TCTA 2018 (UK)), and in regulations made under powers in the TCTA.
Import duty regulations enable UK HMRC to repay import duty amounts previously charged and collected in specified circumstances, including in cases where duty charged under UK GVT trade remedies measures were subsequently reviewed by TRA.
Such reviews are provided for in TCTA and trade remedies legislation, i.e. Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (StIn 2019/450).
And Trade Remedies (Reconsideration and Appeals) (EU Exit) Regulations 2019 (StIn 2019/910); the above Northern Ireland regulations set out how certain provisions of customs legislation apply in Northern Ireland, including how UK legislation concerning customs duty and tariffs applies when goods for the UK’s internal market are imported.
Revisions
Import duty regulations will be amended so that UK HMRC can repay certain import duty amounts originally charged under a UK trade remedies measure.
Revision deals with specified cases in which issue of a public notice by secretary of State for Department for Business and Trade (DBT), following TRA review, has effect of providing a backdated reduction of the import duty amount due re. imported goods.
The Northern Ireland regulations are being updated to ensure that repayments of customs duty will be available in respect of goods for the UK’s internal market, where the duty chargeable has been reviewed under the UK’s trade remedies legislation.
Amendment No. 3 Regulations
StIn 2024/1265 amends CIDEER, substituting new paragraph (1) into regulation 53B following amendments to StIn 2019/450 by Trade Remedies (Amendment) Regulations 2024 (StIn 2024/545); substituted para.(1) inserts more repayment cases to reg. 53B.
Enables HMRC to repay import duty in additional cases where a public notice made by Secretary of State for DBT following a review of a trade policy measure by the TRA means that a lower import duty rate is now due on previously imported goods.
The new regulations also amend StIn 2020/1605, which modify certain provisions of CIDEER relating to import duty repayments, following conclusion of trade remedy repayment investigations or TRA reviews, to duty paid under TCTA, Ss. 30A(3) or 40A.
These provisions will give UK HMRC the ability to repay this duty; the regulations also make a consequential amendment to the heading of reg. 32 of the NI regulations.
