The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024

• Citation: S.I. 2024/1292
• Sections: 7

Section 1 Citation, commencement and extent

(1) These Regulations may be cited as the Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024.

(2) These Regulations come into force as follows—

(a) regulation 3 (5) comes into force on 4th January 2025;

(b) regulation 4 comes into force immediately before regulation 3(3)(h) of the Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024 comes into force;

(c) all other provisions of these Regulations come into force on 1st January 2025.

(3) These Regulations extend to England and Wales, Scotland and Northern Ireland.

Section 2 Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020

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 1.21, dated 30th September 2024” substitute “version 1.22, dated 4th December 2024 ".

Section 3 Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

(1) The table in Schedule 1 (agreements to which these Regulations apply) to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 is amended as follows .

(2) In the row relating to the Trade Continuity Agreement between the United Kingdom of Great Britain and Northern Ireland and Canada, for the entry in the second column, substitute—

(3) In the row relating to the Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and the Republic of Chile, for the entry in the second column, substitute—

(4) In the row relating to the Agreement establishing an Economic Partnership between the Eastern and Southern Africa States, on the one part, and the United Kingdom of Great Britain and Northern Ireland, on the other part—

(a) for the entry in the second column substitute—

(b) for the entry in the third column substitute—

(5) In the row relating to the Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland, of the one part, and the European Union and the European Atomic Energy Community, of the other part, for the entry in the third column, substitute—

(6) In the row relating to the Free Trade Agreement between Iceland, the Principality of Liechtenstein and the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland, for the entry in the second column, substitute—

(7) In the row relating to the Trade and Partnership Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the State of Israel, for the entry in the second column, substitute—

(8) In the row relating to the Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan for a Comprehensive Economic Partnership, for the entry in the second column, substitute—

(9) In the row relating to the Trade Continuity Agreement between the United Kingdom of Great Britain and Northern Ireland and the United Mexican States, for the entry in the second column, substitute—

(10) In the row relating to the Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland the Republic of North Macedonia, for the entry in the second column, substitute—

(11) In the row relating to the Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Serbia, for the entry in the second column, substitute—

(12) In the row relating to the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Singapore, for the entry in the second column, substitute—

(13) In the row relating to The Economic Partnership Agreement between the Southern African Customs Union Member States and Mozambique, of the one part, and the United Kingdom of Great Britain and Northern Ireland of the other part, for the entry in the second column, substitute—

Section 4 Amendment of the Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024

(1) The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024 are amended as follows.

(2) In regulation 3(3)(h) (amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020), for “The Viet Nam Preferential Tariff, version 1.8, dated 30th September 2024” substitute “The Viet Nam Preferential Tariff, version 1.9, dated 4th December 2024 ” .

Section 5 Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020

In regulation 2 (interpretation) of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 , for the definition of “Suspension of Import Duty Rates Document” substitute—

“ Suspensions of Import Duty Rates Document ” means the Tariff Suspension Document, version 2.6 dated 4th December 2024;

Section 6 Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

In regulation 32(2) (authorised uses) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 , for ““version 2.14”, dated 21st April 2024” substitute ““version 2.16”, dated 4th December 2024 ” .

Section 7 Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

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 1.14”, dated 21st April 2024” substitute ““version 1.16”, dated 4th December 2024 ” .