Customs PART 1 Introduction Citation and commencement 1 These Regulations may be cited as the Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 and come into force on 1st January 2022. PART 2 Tariffs etc. Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 2 1 The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 are amended as follows. 2 In regulation 32(2) (authorised uses) , for ““Authorised Use: Eligible Goods and Authorised Uses (version 2.2)” dated 19th July 2021” substitute ““Authorised Use: Eligible Goods and Authorised Uses (version 2.3)” dated 28th December 2021” . Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020 3 In regulation 1(2) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (citation, commencement and interpretation) , in the definition of “Tariff of the United Kingdom”, for “1.6, dated 25th October 2021” substitute “1.7, dated 28th December 2021” . Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 4 1 The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 are amended as follows. 2 In regulation 2(1) (interpretation) , in the definition of “UK Reliefs document”, for “1.2 dated 22nd March 2021” substitute “1.3 dated 28th December 2021” . 3 In regulation 11 (notifications further to a claim for relief)— a after paragraph (2) insert— 2A Where a claim for relief is made in the Customs declaration made in respect of the goods and the declaration is accepted before the expiry of the period in paragraph (2)(b), the notification of receipt is to be treated as having been given under paragraph (2). 2B Where a claim for relief is made in the Customs declaration made in respect of the goods and the declaration is rejected before the expiry of the period in paragraph (2)(b), the claim is to be treated as if it had never been made. ; b in paragraph (3), omit subparagraph (a); c after paragraph (3) insert— 3A Paragraphs (3B) and (3C) apply where a claim for relief is made in a Customs declaration. 3B In relation to a claim for partial relief or where HMRC have determined to refuse a claim, a notification of liability to import duty in respect of the goods to which the claim relates is to be treated as if it were also the notification of determination required under paragraph (3) unless that notification of liability has been given before the date of the determination. 3C In relation to a claim for relief that is granted where no notification of liability to import duty is given in respect of the goods to which the claim relates, discharge of the goods from the free-circulation procedure is to be treated as the notification of determination required under paragraph (3) unless a notification of determination has been given in respect of the claim before the goods were discharged. ; d in paragraph (4), for “Reasons” substitute “Subject to paragraph (4A), reasons” ; e after paragraph (4) insert— 4A Where a claim for relief is made in a Customs declaration made in respect of the goods and the claim is refused— a paragraph (4) is to be disregarded, and b reasons for refusal of the claim must be given to the claimant on request. . 4 In regulation 20(4) (lower rate of import duty – goods declared for an authorised use procedure) , for “1.2 dated 19th July 2021” substitute “1.3 dated 28th December 2021” . Amendment of the Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 5 In regulation 2 of the Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (interpretation) , in the definition of “Rules of Origin”, for “1.0 dated 7th December 2020” substitute “1.1 dated 28th December 2021” . Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 6 In regulation 2 of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 , in the definition of “Suspensions of Import Duty Rates Document”, for “1.4, dated 25th October 2021” substitute “1.5, dated 28th December 2021 ” . Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 7 1 The table in Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (which relates to agreements to which those Regulations apply) is amended as follows . 2 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 Albania, signed on 5th February 2021— a for the entry in the second column substitute— The Albania Preferential Tariff, version 1.2, dated 28th December 2021. b for the entry in the third column substitute— The Albania Origin Reference Document, version 1.1, dated 28th December 2021. 3 In the row relating to the Trade Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland, of the one part and the Republic of Colombia, the Republic of Ecuador and the Republic of Peru, of the other part, signed on 15th May 2019 and applied between the United Kingdom of Great Britain and Northern Ireland and the Republic of Ecuador— a for the entry in the second column substitute— The Andean Countries Preferential Tariff, version 1.3, dated 28th December 2021. b for the entry in the third column substitute— The Andean Countries Origin Reference Document, version 1.1, dated 28th December 2021. 4 In the row relating to the Interim Agreement establishing an Economic Partnership Agreement between the United Kingdom of Great Britain and Northern Ireland, on the one part, and the Republic of Cameroon, on the other part, signed on 9th March 2021— a in the first column— i for “on the one part,” substitute “of the one part,” ; ii for “on the other part,” substitute “of the other part,” ; b for the entry in the third column substitute— The Cameroon Origin Reference Document, version 1.3, dated 28th December 2021. 5 In the row relating to the Trade Continuity Agreement between the United Kingdom of Great Britain and Northern Ireland and Canada, signed by Canada on 9th December 2020— a for the entry in the second column substitute— The Canada Preferential Tariff, version 1.3, dated 28th December 2021. b for the entry in the third column substitute— The Canada Origin Reference Document, version 1.1, dated 28th December 2021. 6 In the row relating to the Economic Partnership Agreement between the CARIFORUM States, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, for the entry in the third column substitute— The CARIFORUM Origin Reference Document, version 1.2, dated 28th December 2021. 7 In the row relating to the Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and Central America, signed on 18th July 2019— a for the entry in the second column substitute— The Central America Preferential Tariff, version 2.3, dated 28th December 2021. b for the entry in the third column substitute— The Central America Origin Reference Document, version 1.1, dated 28th December 2021. 8 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, signed on 30th January 2019— a for the entry in the second column substitute— The Chile Preferential Tariff, version 2.2, dated 28th December 2021. b for the entry in the third column substitute— The Chile Origin Reference Document, version 1.1, dated 28th December 2021. 9 In the row relating to the Stepping Stone Economic Partnership Agreement between the United Kingdom of Great Britain and Northern Ireland, of the one part, and Côte d’Ivoire, of the other part, signed on 15th October 2020, for the entry in the third column substitute— The Côte d’Ivoire Origin Reference Document, version 1.1, dated 28th December 2021. . 10 In the row relating to the Agreement establishing an Economic Partnership between the Eastern and Southern African States, on the one part, and the United Kingdom of Great Britain and Northern Ireland, on the other part, signed by the Republic of Mauritius, the Republic of Seychelles and the Republic of Zimbabwe on 31st January 2019, for the entry in the third column substitute— The Eastern and Southern African States Origin Reference Document, version 1.1, dated 28th December 2021. 11 In the row relating to the Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and the Arab Republic of Egypt, signed on 5th December 2020— a for the entry in the second column substitute— The Egypt Preferential Tariff, version 1.2, dated 28th December 2021. b for the entry in the third column substitute— The Egypt Origin Reference Document, version 1.1, dated 28th December 2021. 12 In the row relating to the Agreement on Trade and Co-operation between the European Union and the European Atomic Energy Community on the one part, and the United Kingdom of Great Britain and Northern Ireland on the other part, signed on 30th December 2020, for the entry in the third column substitute— The European Union Origin Reference Document, version 1.1, dated 28th December 2021. 13 In the row relating to the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Denmark in respect of the Faroe Islands, signed on 31st January 2019— a for the entry in the second column substitute— The Faroe Islands Preferential Tariff, version 2.1, dated 28th December 2021. b for the entry in the third column substitute— The Faroe Islands Origin Reference Document, version 1.1, dated 28th December 2021. 14 In the row relating to the Agreement establishing a Strategic Partnership and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and Georgia, signed on 21st October 2019, for the entry in the third column substitute— The Georgia Origin Reference Document, version 1.1, dated 28th December 2021. 15 In the row relating to the Interim Trade Partnership Agreement between the Republic of Ghana, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, signed on 2nd March 2021— a for the entry in the first column substitute— Interim Trade Partnership Agreement between the United Kingdom of Great Britain and Northern Ireland, of the one part, and the Republic of Ghana, of the other part, signed on 2nd March 2021. b for the entry in the third column substitute— The Ghana Origin Reference Document, version 1.1, dated 28th December 2021. 16 In the row relating to the Agreement on Trade in Goods between Iceland and the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland signed on 8th December 2020— a for the entry in the first column substitute— Agreement on Trade in Goods between the United Kingdom of Great Britain and Northern Ireland, Iceland and the Kingdom of Norway, signed on 8th December 2020. b for the entry in the second column substitute— The Iceland Preferential Tariff, version 1.1, dated 28th December 2021. c for the entry in the third column substitute— The Iceland Origin Reference Document, version 1.1, dated 28th December 2021. 17 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, signed on 18th February 2019— a for the entry in the second column substitute— The Israel Preferential Tariff, version 2.2, dated 28th December 2021. b for the entry in the third column substitute— The Israel Origin Reference Document, version 1.1, dated 28th December 2021. 18 In the row relating to the Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan for a Comprehensive Economic Partnership, signed on 23rd October 2020— a for the entry in the second column substitute— The Japan Preferential Tariff, version 2.3, dated 28th December 2021. b for the entry in the third column substitute— The Japan Origin Reference Document, version 1.1, dated 28th December 2021. 19 In the row relating to the Agreement Establishing an Association between the United Kingdom of Great Britain and Northern Ireland and the Hashemite Kingdom of Jordan, signed on 5th November 2019— a for the entry in the second column substitute— The Jordan Preferential Tariff, version 1.2, dated 28th December 2021. b for the entry in the third column substitute— The Jordan Origin Reference Document, version 1.1, dated 28th December 2021. 20 In the row relating to the Economic Partnership Agreement between the United Kingdom of Great Britain and Northern Ireland, of the one part, and the Republic of Kenya, of the other part, signed on 8th December 2020— a in the first column, after the first instance of “Republic of Kenya,” insert “a Member of the East African Community,” ; b for the entry in the third column substitute— The Kenya Origin Reference Document, version 1.1, dated 28th December 2021. 21 In the row relating to the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland, of the one part, and the Republic of Korea, of the other part, signed on 22nd August 2019— a for the entry in the third column substitute— The Korea Origin Reference Document, version 1.1, dated 28th December 2021. 22 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 Kosovo, signed on 3rd December 2019— a for the entry in the second column substitute— The Kosovo Preferential Tariff, version 2.2, dated 28th December 2021. b for the entry in the third column substitute— The Kosovo Origin Reference Document, version 1.1, dated 28th December 2021. 23 In the row relating to the Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and the Republic of Lebanon, signed on 19th September 2019— a for the entry in the second column substitute— The Lebanon Preferential Tariff, version 1.2, dated 28th December 2021. b for the entry in the third column substitute— The Lebanon Origin Reference Document, version 2.1, dated 28th December 2021. 24 In the row relating to the Additional Agreement between the United Kingdom of Great Britain and Northern Ireland, the Swiss Confederation and the Principality of Liechtenstein extending to the Principality of Liechtenstein certain provisions of the Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation (“ the Liechtenstein Agreement ”), signed on 11th February 2019— a for the entry in the second column substitute “The Switzerland Preferential Tariff, version 2.2, dated 28th December 2021 (applied by the Liechtenstein Agreement by extension ).” ; and b for the entry in the third column substitute “The Switzerland Origin Reference Document, version 1.2, dated 28th December 2021 (applied by the Liechtenstein Agreement by extension )” . 25 In the row relating to the Trade Continuity Agreement between the United Kingdom of Great Britain and Northern Ireland and the United Mexican States, signed on 15th December 2020— a for the entry in the second column substitute— The Mexico Preferential Tariff, version 1.2, dated 28th December 2021. b for the entry in the third column substitute— The Mexico Origin Reference Document, version 1.1, dated 28th December 2021. 26 In the row relating to the Strategic Partnership, Trade and Co-operation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Moldova signed on 29th December 2020, for the entry in the third column substitute— The Moldova Origin Reference Document, version 1.1, dated 28th December 2021. 27 In the row relating to the Agreement establishing an association between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Morocco, signed on 26th October 2019— a for the entry in the second column substitute— The Morocco Preferential Tariff, version 2.2, dated 28th December 2021. b for the entry in the third column substitute— The Morocco Origin Reference Document, version 1.1, dated 28th December 2021. 28 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 North Macedonia signed on 3rd December 2020— a for the entry in the second column substitute— The North Macedonia Preferential Tariff, version 1.2, dated 28th December 2021. b for the entry in the third column substitute— The North Macedonia Origin Reference Document, version 1.1, dated 28th December 2021. 29 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 signed on 8th July 2021— a for the entry in the second column substitute— The Norway Preferential Tariff, version 1.1, dated 28th December 2021. b for the entry in the third column substitute— The Norway Origin Reference Document, version 1.1, dated 28th December 2021. 30 In the row relating to the Interim Economic Partnership Agreement between the United Kingdom of Great Britain and Northern Ireland, of the one part, and the Pacific States, of the other part, signed by the Republic of Fiji and the Independent State of Papua New Guinea on 14th March 2019, for the entry in the third column substitute— The Pacific States Origin Reference Document, version 2.2, dated 28th December 2021. 31 In the row relating to the Interim Political, Trade and Partnership Agreement between the United Kingdom of Great Britain and Northern Ireland, of the one part, and the Palestine Liberation Organization (PLO) for the benefit of the Palestinian Authority of the West Bank and the Gaza Strip, of the other part, signed on 18th February 2019, for the entry in the third column substitute— The Palestinian Authority Origin Reference Document, version 1.1, dated 28th December 2021. 32 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, signed on 16th April 2021— a for the entry in the second column substitute— The Serbia Preferential Tariff, version 1.1, dated 28th December 2021. b for the entry in the third column substitute— The Serbia Origin Reference Document, version 1.1, dated 28th December 2021. 33 In the row relating to the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Singapore signed on 10th December 2020— a for the entry in the second column substitute— The Singapore Preferential Tariff, version 1.2, dated 28th December 2021. b for the entry in the third column substitute— The Singapore Origin Reference Document, version 1.1, dated 28th December 2021. 34 In the row relating to The Economic Partnership Agreement between the South African Customs Member States and Mozambique, of the one part, and the United Kingdom of Great Britain and Northern Ireland of the other part, signed by the United Kingdom of Great Britain and Northern Ireland, the Republic of Botswana, the Kingdom of Eswatini, the Kingdom of Lesotho, the Republic of Mozambique and the Republic of Namibia on 9th October 2019 and by the Republic of South Africa on 16th October 2019— a in the first column, for “South African Customs” substitute “Southern African Customs Union” ; b for the entry in the second column substitute— The South African Customs Union and Mozambique Preferential Tariff, version 1.3, dated 28th December 2021. c for the entry in the third column substitute— The Southern African Customs Union and Mozambique Origin Reference Document, version 1.1, dated 28th December 2021. 35 In the row relating to the Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation, signed on 11th February 2019— a for the entry in the second column substitute— The Switzerland Preferential Tariff, version 2.2, dated 28th December 2021. b for the entry in the third column substitute— The Switzerland Origin Reference Document, version 1.2, dated 28th December 2021. 36 In the row relating to the Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and the Republic of Tunisia, signed on 4th October 2019— a for the entry in the second column substitute “The Tunisia Preferential Tariff, version 2.2, dated 28th December 2021.” ; and b for the entry in the third column substitute “The Tunisia Origin Reference Document, version 1.1, dated 28th December 2021.” — 37 In the row relating to The Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Turkey, signed on 29th December 2020— a for the entry in the second column substitute— The Turkey Preferential Tariff, version 1.2, dated 28th December 2021. b for the entry in the third column substitute— The Turkey Origin Reference Document, version 1.2, dated 28th December 2021. 38 In the row relating to the Political, Free Trade and Strategic Partnership Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and Ukraine, signed on 8th October 2020— a for the entry in the second column substitute— The Ukraine Preferential Tariff, version 1.2, dated 28th December 2021. b for the entry in the third column substitute— The Ukraine Origin Reference Document, version 1.1, dated 28th December 2021. 39 In the row relating to the Free Trade Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and the Socialist Republic of Viet Nam, signed on 29th December 2020— a for the entry in the second column substitute— The Viet Nam Preferential Tariff, version 1.2, dated 28th December 2021. b for the entry in the third column substitute— The Viet Nam Origin Reference Document, version 1.1, dated 28th December 2021. PART 3 Variation of Import Duty Application of this Part 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Additional duty 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Additional duty: exception 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revocation of the Customs (Import Duty Variation) (EU Exit) Regulations 2020 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 4 Trade Preferences Amendment of Schedule 1 to the Trade Preference Scheme (EU Exit) Regulations 2020 13 Schedule 1 to the Trade Preference Scheme (EU Exit) Regulations is amended as follows— a in Part 1 (General Framework (“ GF ”) Countries)— i omit Cameroon, Egypt, El Salvador, Eswatini, Georgia, Ghana, Guatemala, Honduras, Ivory Coast, Jordan, Kenya, Kosovo, Moldova, Morocco, Nicaragua, Occupied Palestinian Territories, Papua New Guinea, Tunisia, Ukraine, Uzbekistan and Zimbabwe; ii in the appropriate place, add Samoa; b in Part 2 (Enhanced Framework (“ EF ”) Countries)— i omit Armenia; ii in the appropriate place, add Uzbekistan. Amendment of Schedule 4 to the Trade Preference Scheme (EU Exit) Regulations 2020 14 In Schedule 4, in paragraph 7(a), for “paragraph paragraph 2” substitute “paragraph 2” . Amendment of Schedule 5 to the Trade Preference Scheme (EU Exit) Regulations 2020 15 1 The table in Part 2 of Schedule 5 to the Trade Preference Scheme (EU Exit) Regulations (GSP Specified Goods Table) is amended as follows. 2 In column 3 (GSP Classification)— a in the entry for 0307 21, for “0307 21” substitute “0307 21 10” ; b in the entry for 0307 29, for “0307 29” substitute “0307 29 10” ; c in the entry for 0403 10 51, for “0403 10 51” substitute “0403 20 51” ; d in the entry for 0403 10 53, for “0403 10 53” substitute “0403 20 53” ; e in the entry for 0403 10 59, for “0403 10 59” substitute “0403 20 59” ; f in the entry for 0403 10 91, for “0403 10 91” substitute “0403 20 91” ; g in the entry for 0403 10 93, for “0403 10 93” substitute “0403 20 93” ; h in the entry for 0403 10 99, for “0403 10 99” substitute “0403 20 99” ; i in the entry for 0410, for “0410” substitute “0410 90 00” ; j in the entry for 0802 90 85, for “0802 90 85” substitute “0802 99 90” ; k in the entry for 4418 20 10, for “4418 20 10” substitute “4418 21 10” ; l in the entry for 4420 10 11, for “4420 10 11” substitute “4420 11 10” ; m in the entry for 8107 20, for “8107 20” substitute “8112 69 10” and move the row to the appropriate place; 3 In column 4 (Description)— a in the entry for 0307 22 10, omit the description and insert “Coquilles St Jacques (Pecten maximus)” ; b in the entry for 0307 22 90, for “frozen, even in shell (excluding Coquilles St Jacques “Pecten maximus”)” substitute “; other” ; c in the entry for 0805 40, omit “, fresh or dried”; d in the entry for 8528 62, omit the description and insert “Projectors; Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471” . 4 Omit the rows for entries 0709 51, ex 0709 59 and 0709 59 50 and insert in the appropriate place— S-2b 7 ex 0709 51 to 0709 59 Mushrooms, fresh or chilled GF2 EF1 S-2b 7 0709 56 00 Truffles SR EF1 5 Omit the row for entry 0802 90 50 and insert in the appropriate place— S-2b 8 0802 91 00 Pine nuts, in shell GF1 EF1 S-2b 8 0802 92 00 Pine nuts, shelled GF1 EF1 6 Omit the row for entry 8517 70 00 and insert in the appropriate place— S-16 85 8517 71 00 to 8517 79 00 Aerials and aerial reflectors of all kinds; parts suitable for use therewith GF2 EF1 7 Underneath the row for entry 0210 99 85, insert— S-1a 4 0403 20 41 Yogurt, containing, by weight, less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch GF1 EF1 S-1a 4 0403 20 49 Yogurt; Other GF2 EF1 8 Underneath the row for entry 0308 30 50, insert— S-1b 3 0309 90 00 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption; Other GF4 EF1 9 Underneath the row for entry 2403, insert— S-4c 24 2404 11 00 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body; Containing tobacco or reconstituted tobacco GF4 EF1 S-4c 24 2404 12 00 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body; Other, containing nicotine GF1 EF1 S-4c 24 2404 19 10 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body; Other; Containing tobacco substitutes GF4 EF1 S-4c 24 2404 19 90 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body; Other; Other GF1 EF1 S-4c 24 2404 91 90 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body; For oral application; Other GF4 EF1 S-4c 24 2404 99 00 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body; Other GF1 EF1 Amendment of Schedule 3 to the Taxation (Cross-border Trade) Act 2018 16 1 Schedule 3 to the Taxation (Cross-border Trade) Act 2018 is amended as follows. 2 In Part 3 (other eligible countries)— a omit Armenia, Cameroon, Egypt, El Salvador, Eswatini, Georgia, Ghana, Guatemala, Honduras, Ivory Coast, Jordan, Kenya, Kosovo, Moldova, Morocco, Nicaragua, Occupied Palestinian Territories, Papua New Guinea, Tunisia, Ukraine and Zimbabwe; b in the appropriate place, add Samoa. Amanda Solloway Michael Tomlinson Two of the Lords Commissioners of Her Majesty’s Treasury Penny Mordaunt Minister of State Department for International Trade