Released 24 March 2021
SI 2021/380 amends Customs (EU Exit) regulations to reference revised (22 March 2021) versions of relevant publications.
The Customs (Tariff etc.) (Amendment) Regulations 2021 are made by the Treasury further to the Taxation (Cross-border Trade) Act 2018, Pt. 1 and amend the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (SI 2018/1249) (the Special Procedures Regulations), the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (SI 2020/1430) (the Establishment Regulations), the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (SI 2020/1431) (the Reliefs Regulations) and the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (SI 2020/1435) (the Suspension Regulations). These regulations are updated to reflect the revised (22 March 2021) versions of the ‘authorised use document’, the ‘United Kingdom tariff document’, the ‘UK Reliefs document’, the ‘Authorised Use: Eligible goods and rates document’ and the ‘Suspensions of Import Duty Rates Document’. The regulations come into force on 14 April 2021.