Regulation 4 Tariff-free access: British Overseas TerritoriesI1

United Kingdom

(1)

Subject to meeting the conditions set out in regulation 5, where—

(a)

the importer or the importer's representative makes a Customs declaration under section 3(1) of the Act (obligation to declare goods for a customs procedure on import) claiming tariff-free access for originating goods to which these Regulations apply; and

(b)

that declaration is accepted by HMRC under section 4(1) of the Act (when liability to import duty incurred),

the rate of import duty that is to apply in respect of those goods is 0%.

F1(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, 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.

(2)

In paragraph (1)—

(a)

in sub-paragraph (a), the reference to a Customs declaration under section 3(1) of the Act is to be read as including a reference to any such declaration made to HMRC under equivalent provisions of direct EU legislation that have effect in Northern Ireland in respect of goods that are imported into the United Kingdom as a result of their entry into Northern Ireland; and

(b)

in sub-paragraph (b), the reference to the acceptance of a declaration by HMRC under section 4(1) of the Act is to be read as including the acceptance of any such declaration under equivalent provisions of direct EU legislation that have effect in Northern Ireland in respect of goods that are imported into the United Kingdom as a result of their entry into Northern Ireland.

(3)

The rate of import duty that, by virtue of paragraph (1), applies to originating goods to which these Regulations apply is without prejudice to the application of any other rate of import duty that may exist in relation to the same classification of goods by virtue of provision in regulations made under sections 8, 11, 12 or 19 of the Act.

Annotations

Textual amendments

F1: Reg. 4(1A) inserted (1.7.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2026 (S.I. 2026/572), regs. 1(1), 3(2) (with reg. 6)

Commencement

I1: Reg. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.