UK Statutory Instrument SI 2020/1457 United Kingdom

The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (“the Act”) as a consequence the United Kingdom leaving the European Union. They implement preferential customs import duty rates agreed under free trade arrangements entered into between Her Majesty's Government in the United Kingdom and the governments of other …

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Enforced by
HMRC
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Manufacturer4

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Manufacturer — also bound by 502 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.003 Preferential duty rates Regulated
  • Provide proof of origin to HMRC on request for preferential duty ratesManufacturer
s.004 Preferential quota Regulated
  • Claim preferential quota duty rate on imports under trade agreementsManufacturer
s.011 Allocation of the quota volume Regulated
Other duties (1) — Crown / regulator
  • HMRC must allocate preferential quota volumes fairly and adjust for errorsStatutory regulator
s.014 Proof of origin Regulated
  • Provide and maintain proof of origin for imported goodsManufacturer
s.017 Proof of origin: transport through a third country Regulated
  • Provide proof of origin documents to HMRC on request for goods transiting third countriesManufacturer
16 other provisions — procedural and definitional
s.001 Citation, commencement, extent and application
s.002 Interpretation
s.005 Authorised use
s.006 Preferential origin goods
s.007 Origin quota
s.008 Quota periods
s.009 Quota volumes
s.010 Deductions from quotas
s.012 Critical quotas
s.013 Retaining commodity codes
s.015 Period of validity of a proof of origin
s.016 Backdated claims for the preferential rate
s.018 Exceptions from the requirement for proof of origin
s.019 Verification of originating status
s.020 Re-imported goods (United Kingdom: Switzerland)
s.021 United Kingdom - Crown Dependencies Customs Union: Modifications
Schedules

Schedules

0 of 4 shown
4 other schedules
s.sch002 Modifications in respect of Crown Dependencies: General
s.sch002 In this Schedule, “the United Kingdom – Crown Dependencies Customs...
s.sch002 Modification of the Act: Crown Dependencies
s.sch002 Modification of these Regulations: Crown Dependencies

Help complying

Guvnor’s practical routes through this instrument.

1 more guide that reference this instrument
Claim preferential origin under a UK trade agreement

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.