The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Australia) (Amendment) Regulations 2023
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22). They amend the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to implement preferential customs import duty rates agreed under the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia, signed on 16th December 2021. They also amend the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432), as a consequence of that free trade arrangement.