{
  "url": "https://openlegislation.uk/customs-tariff-suspension-of-import-duty-rates-eu-exit-regulations-2020/regulation-2",
  "json_url": "https://openlegislation.uk/customs-tariff-suspension-of-import-duty-rates-eu-exit-regulations-2020/regulation-2.json",
  "legislation": "uksi/2020/1435",
  "legislation_title": "The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-tariff-suspension-of-import-duty-rates-eu-exit-regulations-2020",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Act” means the Taxation (Cross-border Trade) Act 2018;\n“the Tariff Establishment Regulations” means the Customs Tariff (Establishment) (EU Exit) Regulations 2020 ;\n“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;\n“commodity code” means the numerical code set out in the Goods Classification Table;\n“duty suspension rate” has the meaning given in regulation 4(1);\n“Goods Classification Table” has the meaning given in regulation 1(2) of the Tariff Establishment Regulations;\n“specified goods” has the meaning given in regulation 3;\n“specified period” has the meaning given in regulation 5;\n...\n“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 ;\n“Suspensions of Import Duty Rates Document” means the document entitled “Tariff Suspension Document, version 3.7” dated 1st September 2026;\n“Tariff of the United Kingdom” has the meaning given in regulation 1(2) of the Tariff Establishment Regulations;\n“United Kingdom business” means a company entered in the register of companies maintained under the Companies Act 2006 with a permanent establishment in the United Kingdom.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 omitted (22.1.2021) by virtue of The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/63), regs. 1, 3(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2 substituted (1.10.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026 (S.I. 2026/984), regs. 1(2)(b), 8"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2020/1432."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "See section 8(8) of the Taxation (Cross-border Trade) Act 2018 for the meaning given to “a standard case”."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "2006 c.46."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 not in force at made date, see reg. 1(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2026/1155",
      "affecting_title": "The Customs (Tariff and Miscellaneous Amendments) (No. 7) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1435/regulation/2",
    "retrieved_at": "2026-11-12T03:35:57.372767+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."
}