
2024 No. 563
CUSTOMS
The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2024
Made 25th April 2024
Laid before the House of Commons 26th April 2024
Coming into force 17th May 2024
These Regulations are made by the Treasury in exercise of the powers conferred by sections 8, 11(1) and (3), 19(1), (2) and (4), 31(6) and (7), 32(7), (8) and (13) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018 (“the Act”) and by the Secretary of State in exercise of the powers conferred by sections 11(3), (4) and (6) and 32(7) and (8) of the Act.In considering the rate of import duty that ought to apply to goods in a standard case for which provision is made by these Regulations, the Treasury have had regard to the matters in section 8(5) of the Act and to a recommendation about the rate made to them by the Secretary of State, in accordance with section 8(6) of the Act.Further to section 11(7) of the Act, in considering what provision to include in regulations made under section 11(1) and (3) of the Act, the Treasury have had regard to a recommendation made to them by the Secretary of State.Further to section 28 of the Act, the Treasury and the Secretary of State, in exercising the function of making these Regulations, have had regard to the international arrangements to which His Majesty’s government in the United Kingdom is a party that are relevant to the exercise of that function.
Citation, commencement and extent
1 
These Regulations—
(a) may be cited as the Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2024;
(b) come into force on 17th May 2024;
(c) extend to England and Wales, Scotland and Northern Ireland.
Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
2 
In regulation 32(2) (authorised uses) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, for “version 2.11”, dated 7th November 2023” substitute “version 2.14”, dated 21st April 2024”.
Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
3 
In regulation 20(4) (lower rate of import duty - goods declared for an authorised use procedure) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, for “version 1.11”, dated 7th November 2023” substitute “version 1.14”, dated 21st April 2024”.
Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020
4 
In regulation 1(2) (citation, commencement and interpretation) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020, in the definition of “Tariff of the United Kingdom”, for “version 1.17, dated 7th November 2023” substitute “version 1.20, dated 23rd April 2024”.
Amendment of the Customs (Tariff Quotas) (EU Exit) Regulations 2020
5 
In regulation 2(1) (general interpretation) of the Customs (Tariff Quotas) (EU Exit) Regulations 2020, in the definition of “Quota Table”, for “version 4.0” dated 12th April 2023” substitute “version 4.2” dated 23rd April 2024”.
Amanda Milling
Joy Morrissey
Two of the Lords Commissioners of His Majesty’s Treasury
25th April 2024Mark Spencer
Minister of State
Department for Environment, Food and Rural Affairs
24th April 2024