OpenLegislation

Regulation 19 Applying the quota duty rateI1

United Kingdom

(1)

Goods listed in the first section of F1Part C of the Non-steel Quota Table that qualify as quota goods are subject to the quota duty rate provided that, on the declaration of the goods for the free-circulation procedure, an import licence in respect of the goods is valid in accordance with regulation 35.

(2)

Goods listed in the second section of Part C of the Non-steel Quota Table that qualify as quota goods are subject to the quota duty rate provided that—

(a)

those goods have been declared for an authorised use procedure in accordance with the Special Procedures Regulations; and

(b)

on the declaration of the goods for an authorised use procedure, an import licence in respect of the goods is valid in accordance with regulation 35.

(3)

Where goods imported into the United Kingdom are subject to a relief from a 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)

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

(b)

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

Annotations

Textual amendments

F1

Words in reg. 19 substituted (1.7.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 5) Regulations 2026 (S.I. 2026/703), regs. 1(1), 9

Commencement

I1

Reg. 19 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Notes on Chapter 3

Textual amendments

F1

Words in Pt. 2 Ch. 3 heading substituted (1.7.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 5) Regulations 2026 (S.I. 2026/703), regs. 1(1), 6