Regulation 2 InterpretationI1I2

In these Regulations—

• “the Act” means the Taxation (Cross-border Trade) Act 2018;

• “the Tariff Establishment Regulations” means the Customs Tariff (Establishment) (EU Exit) Regulations 2020 M1;

• “the appointed day” means the day appointed by the Treasury by regulations under section 52(2) of the Act for the coming into force of these Regulations;

• “commodity code” means the numerical code set out in the Goods Classification Table;

• “duty suspension rate” has the meaning given in regulation 4(1);

• “Goods Classification Table” has the meaning given in regulation 1(2) of the Tariff Establishment Regulations;

• “specified goods” has the meaning given in regulation 3;

• “specified period” has the meaning given in regulation 5;

• F1...

• “standard rate of import duty” means, in relation to goods falling within a commodity code set out in the Goods Classification Table in the Tariff of the United Kingdom, the rate of import duty applicable to those goods in a standard case M2;

• F2“Suspensions of Import Duty Rates Document” means the document entitled “Tariff Suspension Document, version 3.7” dated 1st September 2026;

• “Tariff of the United Kingdom” has the meaning given in regulation 1(2) of the Tariff Establishment Regulations;

• “United Kingdom business” means a company entered in the register of companies maintained under the Companies Act 2006 M3 with a permanent establishment in the United Kingdom.