{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-127",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-127.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/127",
  "kind": "regulation",
  "number": "127",
  "heading": "Comparable, identical and similar goods",
  "text": "(1) In this Part—\n“comparable goods” means—\n(a)goods which are identical to the chargeable goods presented to Customs on import; or\n(b)where there are no such identical goods, similar goods;\n“identical goods” means those goods which are—\n(a)identical in all relevant characteristics to the chargeable goods presented to Customs on import; and\n(b)produced in the same territory as those chargeable goods;\n“similar goods” means goods which in comparison with the chargeable goods presented to Customs on import—\n(a)have similar characteristics and contain similar materials; and\n(b)perform the same or a similar function and are regarded as commercially interchangeable.\n(2) HMRC may publish a notice specifying—\n(a) generally or in relation to particular goods the matters to be taken into account in determining whether or not goods are similar to each other; or\n(b) those goods which are similar to other goods.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 12 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 127 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/127",
    "retrieved_at": "2026-10-28T22:51:35.418231+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}