Explanatory note

The making of these Regulations is consequent on the coming into force of Regulation (EC) No. 82/97 of the European Parliament and of the Council^f1 and Commission Regulation (EC) No. 12/97^f2. Those Regulations amend the Community provisions relating to binding tariff information to be found in Article 12 of Council Regulation (EEC) No. 2913/92^f3 establishing the Community Customs Code and Title II of Part I of Commission Regulation (EEC) No. 2454/93^f4 laying down provisions for the implementation of Regulation (EEC) 2913/92. The new provisions introduced by Regulations (EC) Nos. 82/97 and 12/97 re-enact the previous provisions relating to binding tariff information and additionally provide for customs authorities to issue binding origin information.

These Regulations, which come into force on 24th March 1997, make provision for reviews and appeals to the VAT and Duties Tribunals from decisions of the Commissioners of Customs and Excise relating to the issue of binding tariff and binding origin information. They also make other decisions in relation to origin which are made by the Commissioners for the purposes of preferential tariff measures subject to review and appeal.

The Customs Reviews and Appeals (Binding Tariff Information) Regulations 1995^f5 are revoked by these Regulations.