Regulation 3 Part 2 interpretationI1I2

In this Part—

• “British ship” has the meaning given in section 1 of the Merchant Shipping Act 1995 M1 (British ships and United Kingdom ships);

• “catch” means fish or any other aquatic life which is commonly fished or obtained in maritime waters or on the seabed;

• F1“Delegated Regulation” means Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning provisions of the Union Customs Code;

• F2“domestic steel safeguarding measure” means an additional rate of duty payable as a result of the steel safeguards notice (and goods are subject to that measure if that additional rate is payable in respect of the goods);

• “EU steel safeguarding measure” means an additional rate of duty payable as a result of Article 1 of the EU steel regulation (and goods are subject to that measure if that additional rate is payable in respect of the goods);

• “EU steel regulation” means Commission Implementing Regulation (EU) 2019/159 as it may be amended, or replaced, from time to time;

• “goods for the internal market” has the meaning given in regulation 4.

• “steel notice” means the notice on movements of steel into Northern Ireland published by HMRC on 3 March 2021;

• “steel safeguards notice” means Taxation Notice 2020/06: safeguard measures on certain steel products – application of tariff rate quotas published on 30 September 2020 by the Secretary of State, as that notice may be amended, or replaced, from time to time;

• F3“Tariff of the United Kingdom” has the same meaning as it has in the Customs Tariff (Establishment) (EU Exit) Regulations 2020.