Division D Standard rate of duty
United Kingdom
- 1Customs duty shall be charged at the flat rate of 10 % ad valorem on goods:
- 2Importations shall be treated as not being of a commercial nature if:
- 3The flat rate of customs duty shall not apply to goods imported under the conditions set out in paragraphs 1 and 2 if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 29 to 31 and 45 to 49 of Regulation (EEC) No 918/83.
- 4Division 4
- 5Division 5