Paragraph 2

In this Schedule “commodity code” means a code assigned to a classification of goods by the Goods Classification Table.

Regulations under section 8 of TCTA 2018 about determining within which commodity code a good falls apply for the purposes of CBAM.

The Commissioners may by regulations make such amendments to the Table in paragraph 1 as they consider appropriate in consequence of the Goods Classification Table, or a document replacing it, being amended or replaced.

In this paragraph, references to the Goods Classification Table are references to the Goods Classification Table as defined in regulations under section 8 of TCTA 2018.