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Regulation 20 Lower rate of import duty - goods declared for an authorised use procedureI1I2

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Paragraph (2) applies to chargeable goods where—

(a)

a Customs declaration is made in respect of the goods for an authorised use procedure and the declaration is accepted;

(b)

the goods are of a type described in the authorised use rates document; and

(c)

a liability to import duty is incurred in respect of the goods.

(2)

Subject to paragraph (3), the rate of import duty which applies to the goods is that which is stated as applicable to the goods in the authorised use rates document which must be lower than the applicable rate in the customs tariff in its standard form.

(3)

Paragraph (2) does not apply where the rate of import duty which would apply by virtue of that paragraph is higher than the rate which would apply by virtue of any provision made under any of sections 9 to 15 of the Act.

(4)

In this regulation, “authorised use rates document” means the document entitled F1“Authorised Use: Eligible Goods and Rates, F2“version 1.26”, dated 1st September 2026.

Annotations

Textual amendments

F1

Words in reg. 20(4) substituted (18.7.2025) by The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2025 (S.I. 2025/751), regs. 1(b), 4

F2

Words in reg. 20(4) substituted (1.10.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026 (S.I. 2026/984), regs. 1(2)(b), 6

Commencement

I1

Reg. 20 not in force at made date, see reg. 1

I2

Reg. 20 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.