Part 1 Introduction Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 3 Pt. 2 word omitted by Customs (Tariff and Miscellaneous Amendments) 2026 reg. 2(a) Sch. 3 Pt. 3 word inserted by Customs (Tariff and Miscellaneous Amendments) 2026 reg. 2(b) 1Paragraph 1 Part 1