{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-days-no-4-and-transitional-provisions-modification-eu-exit-regulations-2019/schedule/paragraph-26",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-days-no-4-and-transitional-provisions-modification-eu-exit-regulations-2019/schedule/paragraph-26.json",
  "legislation": "uksi/2019/429",
  "legislation_title": "The Taxation (Cross-border Trade) Act 2018 (Appointed Days No. 4 and Transitional Provisions) (Modification) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-days-no-4-and-transitional-provisions-modification-eu-exit-regulations-2019",
  "path": "schedule/paragraph/26",
  "kind": "paragraph",
  "number": "26",
  "heading": "Modifications to Part 4 (definitive remedies: definitive safeguarding amount & tariff rate quotas)",
  "text": "Paragraph 21 (reviews) of Schedule 5 to the Act has effect as if, for sub-paragraphs (6) to (10) of that paragraph, there were substituted—\n“(6) Regulations may make provision for or in connection with the Secretary of State—\n(a) making a preliminary decision that—\n(i) the application of a definitive safeguarding amount to goods should be varied, revoked or replaced with a tariff rate quota, or\n(ii) a tariff rate quota to which goods are subject should be varied, revoked or replaced with the application of a definitive safeguarding amount, and\n(b) deciding whether to give effect to such a preliminary decision.\n(7) Where, by virtue of provision made under sub-paragraph (6), the Secretary of State decides to give effect to a preliminary decision that the application of a definitive safeguarding amount to goods, or a tariff rate quota to which goods are subject, should be varied or revoked, the Secretary of State—\n(a) must publish notice of the preliminary decision and of the decision to give effect to it,\n(b) must notify interested parties (see paragraph 31(3)) accordingly, and\n(c) is required under section 13 to make provision by public notice to give effect to the preliminary decision.\n(8) Where the Secretary of State makes a preliminary decision to vary the application of a definitive safeguarding amount to goods, by virtue of regulations under sub-paragraph (6), this may take the form of one or both of the following—\n(a) varying the period for which a definitive safeguarding amount is applicable (including extending it beyond the period referred to in paragraph 17(2)(b));\n(b) varying a definitive safeguarding amount such that a lower amount of import duty is applicable.\n(9) Where the Secretary of State makes a preliminary decision to vary a tariff rate quota, by virtue of regulations under sub-paragraph (6), this may take the form of one or more of the following—\n(a) increasing the amount of the quota;\n(b) varying the allocation of the quota;\n(c) reducing the rates of import duty that apply to goods subject to the quota;\n(d) reducing the part of the period for which the amount of the quota is lower or for which import duty at a higher rate applies (so that the amount of the quota is increased, or import duty applies at a lower rate, more quickly);\n(e) varying the period for which goods are subject to the quota (including extending it beyond the period referred to in paragraph 18(2)(b)).\n(10) Where, by virtue of provision made under sub-paragraph (6), the Secretary of State decides to give effect to a preliminary decision that, for the first time, a definitive safeguarding amount should be applicable to goods or goods should be subject to a tariff rate quota, the Secretary of State—\n(a) must publish notice of the preliminary decision and of the decision to give effect to it,\n(b) must notify interested parties accordingly, and\n(c) is required under section 13 to make provision by public notice to give effect to the preliminary decision.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/429/schedule/paragraph/26",
    "retrieved_at": "2026-10-28T22:46:00.020214+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."
}