SI 2021/1192 The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 4) Regulations 2021

Published on: 29 October 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations are made under the Taxation (Cross-border Trade) Act 2018. They make amendments to three statutory instruments, namely the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020, (SI 2020/1457), the Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020, (SI 2020/1434) and the Customs (Tariff Quotas) (EU Exit) Regulations 2020, (SI 2020/1432). The majority of the regulations come into force on 17 November 2021, however two amendments to Schedule 1 to the Preferential Trade Arrangements Regulations come into force on 1 December 2021.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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