Regulation 3 Amendment of the Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020

(1)

The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020^f1 are amended as follows.

(2)

In regulation 4 (tariff-free access: British Overseas Territories), after paragraph (1) insert—

“(1A)

But where the goods are classified under a commodity code listed in the Table headed “Excepted Goods Table” in Annex III of Part Three of the Tariff of the United Kingdom^f2, the rate of import duty that is to apply in respect of those goods is not 0% and instead the rate that applies is the standard rate of import duty.”.

(3)

In regulation 6 (backdated claims for the preferential rate), insert at the end of paragraph (1)(b) “other than as a consequence of regulation 4(1A)”.

Annotations

Footnotes

f1: S.I. 2020/1434, relevantly amended by S.I. 2021/1192. There is another amending instrument, which is not relevant.
f2: “Tariff of the United Kingdom” is defined by regulation 1(2) of S.I. 2020/1430, as amended by regulation 2 of these Regulations. By virtue of regulation 3(2) of S.I. 2020/1434, words and expressions defined in S.I. 2020/1430 have the same meaning in S.I. 2020/1434.