Released 29 April 2021
SI 2021/527 amends various EU Exit regulations relating to Customs Tariff Trade Arrangements and Tariff Quotas from 30 April 2021 and 20 May 2021.
The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021 are made under the Taxation (Cross-border Trade) Act 2018 as a consequence of the United Kingdom leaving the European Union. They make amendments to the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (SI 2020/1432) (which identifies preferential quotas that are administered by licence); correct typographical errors in the Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020 (SI 2020/1434); amend the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (SI 2020/1457) (table of arrangements between the United Kingdom Government and the governments of the other countries or territories); and amend the Customs (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021 (SI 2021/382) (which amended the table in SI 2020/1457, Sch.). The regulations come into force on 30 April 2021 except certain amendments which come into force on 20 May 2021.