Customs PART 1 Preliminary Citation, commencement and extent 1 1 These Regulations may be cited as the Customs (Tariff and Miscellaneous Amendments) Regulations 2023. 2 These Regulations come into force as follows— a this regulation comes into force on 31st July 2023; b Part 2 and regulation 7(3) come into force on the date on which the Amending Agreement No.1 between the United Kingdom of Great Britain and Northern Ireland and the Republic of Moldova to amend the Strategic Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Moldova (“ the Amending Agreement ”) enters into force; c the remaining provisions come into force on 4th August 2023. 3 The Secretary of State must give notice in the London Gazette, as soon as reasonably practicable, of the date on which the Amending Agreement enters into force. 4 These Regulations extend to England and Wales, Scotland and Northern Ireland. PART 2 Provisions relating to Northern Ireland Interpretation 2 In this Part— “ the Act ” means the Taxation (Cross-border Trade) Act 2018; “ direct transport ” has the same meaning as it has in Article 5(1) of the Windsor Framework; “ Moldova originating goods ” means goods that qualify as originating goods under regulation 6 (preferential origin goods) of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 by reason of them meeting the conditions set out in the origin reference document to the Strategic Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Moldova ; “ the NI Regulations ” means the Customs (Northern Ireland) (EU Exit) Regulations 2020 ; and “ the Windsor Framework ” has the same meaning as in Joint Declaration No 1/2023 of the Union and the United Kingdom in the Joint Committee which reflects the arrangements laid down in Decision No 1/2023 of that Joint Committee laying down arrangements relating to the Windsor Framework . Moldova originating goods imported into the United Kingdom as a result of their entry into Northern Ireland 3 1 This regulation applies to goods if— a they are Moldova originating goods; b they are imported into the United Kingdom as a result of their entry into Northern Ireland; c they are moved by direct transport into Northern Ireland, other than from the European Union; d they are not Union goods; and e they are not relevant goods within the meaning of regulation 6 (goods entering Northern Ireland – relevant goods) of the NI Regulations. 2 For the purpose of determining the amount of duty charged under section 30A(3) (importation of goods: Northern Ireland) of the Act, goods to which this regulation applies are to be treated as relevant goods under regulation 6 of the NI Regulations. Moldova originating goods removed to Northern Ireland from Great Britain 4 1 This regulation applies to goods if— a they are Moldova originating goods; b they are removed to Northern Ireland from Great Britain by direct transport; and c they are not relevant goods within the meaning of regulation 12 (goods potentially for export – relevant goods) of the NI Regulations. 2 For the purpose of determining the amount of duty charged under section 40A (removal to Northern Ireland of at risk goods etc) of the Act, goods to which this regulation applies are to be treated as relevant goods under regulation 12 of the NI Regulations. PART 3 Authorised Use Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 5 In regulation 32(2) (authorised uses) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 for ““Authorised Use: Eligible Goods and Authorised Uses (version 2.7)” dated 5th December 2022” substitute ““Authorised Use: Eligible Goods and Authorised Uses, version 2.10” dated 3rd July 2023 ” . Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 6 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 ““Authorised Use: Eligible goods and rates”, version 1.7, dated 5th December 2022” substitute ““Authorised Use: Eligible goods and rates, version 1.10”, dated 3rd July 2023 ” . PART 4 Trade Preferences Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 7 1 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 Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation and 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, for the entries in the second column, substitute— The Switzerland and Liechtenstein Preferential Tariff, version 1.2, dated 3rd July 2023. . 3 In the row relating to the Strategic Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Moldova, for the entry in the second column, substitute— The Moldova Preferential Tariff, version 1.2, dated 3rd July 2023. . Steve Double Stuart Anderson Two of the Lords Commissioners for His Majesty’s Treasury 6th July 2023