UK Statutory Instrument
2020
United Kingdom
The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
At a glance
Enforced by
What's here
5 compliance obligations, 1 practical guide
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Manufacturer 4
Plus 1 non-business duty on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Supporting — topic alignment
1 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Manufacturers also bound by 472 other Acts (top 5 shown)
- Pressure Equipment (Safety) Regulations 2016 2016 91 duties
- Lifts Regulations 2016 2016 70 duties
- The Ecodesign for Energy-Related Products and Energy Information Regulations 2021 2021 70 duties
- Non-Automatic Weighing Instruments Regulations 2016 2016 67 duties
- Pyrotechnic Articles (Safety) Regulations 2015 2015 64 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 4 other Schedules — structural / supplementary
Modifications in respect of Crown Dependencies: General
In this Schedule, “the United Kingdom – Crown Dependencies Customs...
Modification of the Act: Crown Dependencies
Modification of these Regulations: Crown Dependencies
Preferential duty rates
- Provide proof of origin to HMRC on request for preferential duty rates Manufacturer
Preferential quota
- Claim preferential quota duty rate on imports under trade agreements Manufacturer
Allocation of the quota volume
Other duties (1) — Crown / regulator
- HMRC must allocate preferential quota volumes fairly and adjust for errors Statutory regulator
Proof of origin
- Provide and maintain proof of origin for imported goods Manufacturer
Proof of origin: transport through a third country
- Provide proof of origin documents to HMRC on request for goods transiting third countries Manufacturer
Browse 16 other sections — procedural / definitional / commencement
Citation, commencement, extent and application
Interpretation
Authorised use
Preferential origin goods
Origin quota
Quota periods
Quota volumes
Deductions from quotas
Critical quotas
Retaining commodity codes
Period of validity of a proof of origin
Backdated claims for the preferential rate
Exceptions from the requirement for proof of origin
Verification of originating status
Re-imported goods (United Kingdom: Switzerland)
United Kingdom - Crown Dependencies Customs Union: Modifications
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
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Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.