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Regulation 11 Applying the quota duty rateI1

United Kingdom

(1)

Goods listed in Part A of the Quota Table that qualify as quota goods are subject to the quota duty rate.

(2)

Goods listed in Part B of the Quota Table that qualify as quota goods are subject to the quota duty rate if those goods have also been declared for an authorised use procedure in accordance with the Special Procedures Regulations.

(3)

Where goods imported into the United Kingdom are subject to a relief from liability to import duty under paragraph (2) on the basis of those goods meeting the conditions set out in these Regulations in relation to each relevant quota—

(a)

that relief is limited to the quota duty rate for the quota goods; and

(b)

the quantity of the quota goods that are to benefit from the relief is limited to the quota volume.

Annotations

Commencement

I1

Reg. 11 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.