Regulation 3 Additional dutyI1

United Kingdom

(1)

Subject to regulation 4, an additional ad valorem duty applies to specified goods so as to increase the amount of import duty otherwise applicable to the goods.

(2)

The additional duty is the rate of duty specified in relation to the goods in the column headed “Additional duty” in the table in the relevant Additional Duties Document.

(3)

In paragraph (1), “amount of import duty otherwise applicable” means the total amount of import duty that applies to the goods by virtue of provision made under—

(a)

the following provisions of the Taxation (Cross-border) Trade Act 2018—

(i)

section 8 (customs tariff);

(ii)

section 11 (quotas);

(iii)

section 12 (tariff suspension);

(iv)

section 13 (dumping of goods, foreign subsidies and increases in imports);

(v)

section 14 (increases in imports or changes in price of agricultural goods);

(vi)

section 51(1)(b) (power to make provision in relation to duties of customs);

(b)

section 74 (transitioned trade remedies: decisions by Secretary of State) of the Finance Act 2022^f1.

Regulation 3 Additional dutyI1

Annotations

Commencement

Footnotes