Regulation 3

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

reg. 3 words substituted by Transfer of Tribunal Functions and Revenue and Customs Appeals 2009 Sch. 2 para. 34(3)
reg. 3 word substituted by Transfer of Tribunal Functions and Revenue and Customs Appeals 2009 Sch. 2 para. 34(4)
reg. 3 words substituted by Transfer of Tribunal Functions and Revenue and Customs Appeals 2009 Sch. 2 para. 34(2)

(1)

Section 14 of the Act, as it applies to the decisions mentioned in section 14(1) of the Act, shall apply to the following decisions of the Commissioners, so far as they are made for the purposes of the Community provisions relating to binding tariff information or the Community provisions relating to binding origin information—

(a)

any decision as to the tariff classification or determination of the origin of any goods;

(b)

any decision as to whether or not binding tariff information or binding origin information is to be supplied;

(c)

any decision as to whether or not any binding tariff information or binding origin information is to be annulled, withdrawn or revoked.

(2)

In this regulation—

“binding tariff information” and “tariff classification” have the same meaning as in the Community provisions relating to binding tariff information;
“binding origin information” and “determination of the origin” have the same meanings as in the Community provisions relating to binding origin information;
“the Community provisions relating to binding tariff information” and “the Community provisions relating to binding origin information” mean Article 12 of Council Regulation (EEC) No. 2913/92^f1 establishing the Community Customs Code and Title II of Part I of Commission Regulation (EEC) No. 2454/93^f2 laying down provisions for the implementation of Council Regulation (EEC) No. 2913/92.

Annotations

Footnotes

f1: OJ No. L302, 19.10.92, p.1 Article 12 was replaced by Article 1(3) of Regulation (EC) No. 82/97 of the European Parliament and of the Council, OJ No. L17, 21.1.97, p.1.
f2: OJ No. L253, 11.10.93, p.1. Title II of Part I was replaced by Article 1 of Commission Regulation (EC) No. 12/97, OJ No. L9, 13.1.97, p.1.