On Dec. 9, UK Treasury amended the regulations on customs tariff.
UK Treasury published The customs (tariff and miscellaneous amendments) (no. 4) regulations 2024 (StIn 2024/1292) which makes amendments to other regulations.
Follows UK Treasury May 2021 issued responses to consultation on tariff, see #79580.
Also follows UK Treasury Oct. 2024 made preferential tariffs changes, see #229158.
Plus, Customs tariff (suspension of import duty rates) (EU exit) regulations 2020 (StIn 2020/1435); Customs (special procedures and outward processing) (EU exit) regulations 2018 (StIn 2018/1249); Customs (reliefs from a liability to import duty and miscellaneous amendments) (EU exit) regulations 2020 (StIn 2020/1431).
Makes changes to subordinate legislation previously made under Taxation (cross-border trade) act 2018, which provided for UK's customs, VAT and excise regimes to be in place after the end of the transition period following withdrawal of UK from EU.
Updates reference documents relating to preferential tariffs and rules of origin that apply under preferential trade arrangements (PTAs) between UK and other countries.
Changes to reference documents relate to tariff suspensions and UK’s customs tariff, which detail classification and duty rates of goods included in UK’s tariff schedule.
Effectiveness
Regulation 3(5) comes into force on Jan. 4, 2025; regulation 4 comes into force immediately before regulation 3(3)(h) of StIn 2024/1005 comes into force.
All other provisions of these regulations come into force on Jan. 1, 2025.
