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Regulation 1

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Customs Reviews and Appeals (Binding Tariff Information) Regulations 1995 and shall come into force on 1 October 1995.

(2)

In these Regulations—

  • “the Act” means the Finance Act 1994;

  • “the Community provisions relating to binding tariff information” means Article 12 of Council Regulation (EEC) No. 2913/92 establishing the Community Customs Code and Articles 5 to 7 of Commission Regulation (EEC) No. 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No. 2913/92;

  • “binding tariff information”and “tariff classification” have the same meanings as in the Community provisions relating to binding tariff information;

  • “the Commissioners” means the Commissioners of Customs and Excise.