Article 2

United Kingdom

The importation into F1Great Britain of tiered-priced products for the purposes of release for free circulation, F2export, F3or a special Customs procedure shall be prohibited.

The following shall be exempted from the prohibition regarding tiered-priced products as set out in paragraph 1:

(a)

F4export of the tiered-priced products to countries of destination;

(b)

placing under a transit or F5storage procedure for the purpose of F6export of the tiered-priced products to a country of destination.

F7(3.)

In this Article—

(a)

‘special Customs procedure’ has the meaning given by section 3(4) of the Taxation (Cross-border Trade) Act 2018;

(b)

‘storage procedure’ has the meaning given by paragraph 2(1) of Schedule 2 to the Taxation (Cross-border Trade) Act 2018.

Annotations

Textual amendments

F1: Words in Art. 2(1) substituted (31.12.2020) by The Prevention of Trade Diversion (Key Medicines) (EU Exit) Regulations 2020 (S.I. 2020/1354), regs. 1, 2(3)(a)(i)
F2: Word in Art. 2(1) substituted (31.12.2020) by The Prevention of Trade Diversion (Key Medicines) (EU Exit) Regulations 2020 (S.I. 2020/1354), regs. 1, 2(3)(a)(ii)
F3: Words in Art. 2(1) substituted (31.12.2020) by The Prevention of Trade Diversion (Key Medicines) (EU Exit) Regulations 2020 (S.I. 2020/1354), regs. 1, 2(3)(a)(iii)
F4: Words in Art. 2(2)(a) substituted (31.12.2020) by The Prevention of Trade Diversion (Key Medicines) (EU Exit) Regulations 2020 (S.I. 2020/1354), regs. 1, 2(3)(b)(i)
F5: Words in Art. 2(2)(b) substituted (31.12.2020) by The Prevention of Trade Diversion (Key Medicines) (EU Exit) Regulations 2020 (S.I. 2020/1354), regs. 1, 2(3)(b)(ii)
F6: Words in Art. 2(2)(b) substituted (31.12.2020) by The Prevention of Trade Diversion (Key Medicines) (EU Exit) Regulations 2020 (S.I. 2020/1354), regs. 1, 2(3)(b)(i)
F7: Art. 2(3) inserted (31.12.2020) by The Prevention of Trade Diversion (Key Medicines) (EU Exit) Regulations 2020 (S.I. 2020/1354), regs. 1, 2(3)(c)