The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 — customs rules
Published 3 December 2024
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Who is likely to be affected
Businesses and organisations who import goods.
General description of the measure
This measure introduces a change to customs rules which will enable HMRC to repay import duty amounts to businesses where this is appropriate following a review by the United Kingdom’s Trade Remedies Authority (TRA) of duty that has previously been charged.
Policy objective
To ensure HMRC can repay duty amounts charged, where appropriate, following TRA reviews.
Background to the measure
The measure has not previously been announced.
The change is an update for which consultation is not considered necessary.
Detailed proposal
Operative date
This measure will have effect from 24 December 2024.
Current law
Most rules in relation to customs duty are set out in the Taxation (Cross-border Trade) Act 2018 (the TCTA), and in regulations made under powers in the TCTA. These regulations include the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) (the import duty regulations) and the Customs (Northern Ireland) (EU Exit) Regulations (S.I. 2020/1605) (the Northern Ireland regulations).
The import duty regulations enable HMRC to repay import duty amounts that have previously been charged and collected in specified circumstances. This includes cases in which duty amounts charged under the Government’s trade remedies measures have subsequently been reviewed by the TRA. Such reviews are provided for in the TCTA and trade remedies legislation such as the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (S.I. 2019/450) and the Trade Remedies (Reconsideration and Appeals) (EU Exit) Regulations 2019 (S.I. 2019/910).
The Northern Ireland regulations set out how certain provisions of customs legislation apply in Northern Ireland, including how the United Kingdom (UK) legislation concerning customs duty and tariffs applies when goods for the UK’s internal market are imported.
Proposed revisions
The import duty regulations will be amended to enable HMRC to repay certain import duty amounts originally charged under a UK trade remedies measure. The revision deals with specified cases in which the issue of a public notice by the Secretary of State for the Department for Business and Trade, following a review by the TRA, has the effect of providing a backdated reduction of the amount of import duty due in respect of imported goods.
The Northern Ireland regulations are being updated to ensure that repayments of customs duty will be available in respect of goods for the UK’s internal market, where the duty chargeable has been reviewed under the UK’s trade remedies legislation.
Summary of impacts
Exchequer impact (£ million)
| 2024 to 2025 | 2025 to 2026 | 2026 to 2027 | 2027 to 2028 | 2028 to 2029 | 2029 to 2030 |
|---|---|---|---|---|---|
| Empty | Empty | Empty | Empty | Empty | Empty |
The final costing will be subject to scrutiny by the Office for Budget Responsibility (OBR) and will be set out at the next fiscal event.
Economic impact
This measure is not expected to have any significant macroeconomic impacts.
Impact on individuals, households and families
There is no impact on individuals as the measure only impacts businesses.
The measure is not expected to impact on family formation, stability or breakdown.
Equalities impacts
It is not anticipated that there will be impacts on those in groups sharing protected characteristics.
Impact on business including civil society organisations
This measure is expected to have a negligible impact on all businesses and civil society organisations. Those affected will incur a one-off cost of familiarisation with the changes. There are not expected to be any continuing costs to businesses.
Businesses and civil society organisations affected by the changes are not expected to see a change in their customer experience of dealing with HMRC as the process for obtaining a repayment of duty has not changed.
Operational impact (£ million) (HMRC or other)
The change will create a small amount of additional work for HMRC in processing applications for repayment.
Other impacts
Other impacts have been considered and none have been identified.
Monitoring and evaluation
This measure will be kept under review through communication and ongoing stakeholder engagement with trade bodies and other representative businesses.
Further advice
If you have any questions about these changes, please contact [email protected]
Declaration
James Murray MP, Exchequer Secretary to the Treasury, has read this tax information and impact note and is satisfied that, given the available evidence, it represents a reasonable view of the likely costs, benefits and impacts of the measure.