Regulation 12 GeneralI1

United Kingdom

(1)

The rules for determination of import duty set out in regulations 14 and 15 are subject to the rules in this regulation.

(2)

When the application of any other regulation in this Part would result in a DCTS rate that is greater than or equal to the standard rate of import duty, no DCTS rate applies.

(3)

The DCTS rate is a nil rate where—

(a)

the standard rate of import duty is a nil rate, or

(b)

the application of a provision specified in this Part to the standard rate of import duty would result in a duty rate that is less than a nil rate.

(4)

The DCTS rate is a nil rate, when the application of regulation 14 or 15 results in—

(a)

a DCTS rate represented by a by-value duty expression of 2% or less, or

(b)

a DCTS rate containing a monetary value or combined monetary value of £2 or less.

(5)

Except in a case where the DCTS rate is to be a nil rate, the DCTS rate applicable is to be rounded down to the first decimal place.

(6)

The DCTS rate applied to goods by this Part may be varied by—

(a)

a trade preference safeguard notice, or

(b)

a variation notice under regulation 16(5)(b) or 17(1)(b).

(7)

Where the Secretary of State publishes a notice referred to in paragraph (6)—

(a)

regulations 13 to 15 do not apply, and

(b)

the DCTS rate is that specified in the notice as applicable to the goods and country specified, subject to paragraphs (1) to (4).

Annotations

Commencement

I1: Reg. 12 in force at 19.6.2023, see reg. 1(2)