# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 127: Comparable, identical and similar goods


(1) In this Part—
“comparable goods” means—
(a)goods which are identical to the chargeable goods presented to Customs on import; or
(b)where there are no such identical goods, similar goods;
“identical goods” means those goods which are—
(a)identical in all relevant characteristics to the chargeable goods presented to Customs on import; and
(b)produced in the same territory as those chargeable goods;
“similar goods” means goods which in comparison with the chargeable goods presented to Customs on import—
(a)have similar characteristics and contain similar materials; and
(b)perform the same or a similar function and are regarded as commercially interchangeable.
(2) HMRC may publish a notice specifying—
(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
(b) those goods which are similar to other goods.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/127 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-127
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.