{
  "url": "https://openlegislation.uk/customs-tariff-free-access-for-goods-from-british-overseas-territories-eu-exit-regulations-2020/regulation-8",
  "json_url": "https://openlegislation.uk/customs-tariff-free-access-for-goods-from-british-overseas-territories-eu-exit-regulations-2020/regulation-8.json",
  "legislation": "uksi/2020/1434",
  "legislation_title": "The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-tariff-free-access-for-goods-from-british-overseas-territories-eu-exit-regulations-2020",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Modification of the Act",
  "text": "(1) The Act is modified as provided for by the following paragraphs.\n(2) For the purposes of section 9 of the Act (preferential rates: arrangements with countries or territories outside the United Kingdom), references to “arrangements” are to be read as arrangements—\n(a) with countries or territories outside the United Kingdom other than the Bailiwick of Guernsey, the Isle of Man or the Bailiwick of Jersey; and\n(b) under which the lower rate of import duty provision agreed by the Government of the United Kingdom with such other countries or territories also applies in respect of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.\n(3) In section 19 of the Act (reliefs), the reference to “provision for full or partial relief from a liability to import duty” is to be read as including a reference to provision for a full or partial relief from any such liability under equivalent provisions of customs legislation that have effect in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.\n(4) In paragraph (2)(b), “lower rate of import duty provision” means provision of the type referred to in section 9(1)(b) of the Act (including, where applicable, provision under that section as modified by regulation 6 of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2020/1439."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1434/regulation/8",
    "retrieved_at": "2026-10-28T22:21:23.034333+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}