Regulation 7 Conditions for the application of a DCTS rateI1

United Kingdom

(1)

The DCTS rate applies in respect of qualifying DCTS goods where—

(a)

it is claimed by a person in a customs declaration and an HMRC officer determines that the DCTS rate applies because the goods are the qualifying DCTS goods stated on the customs declaration, or

(b)

HMRC has made a determination to remit a liability or make a repayment under Part 7 of the Customs (Import Duty) (EU Exit) Regulations 2018^f1 (“the Import Duty Regulations”), having determined that the DCTS rate should have been applied to those goods.

F1(1A)

But where the goods are classified under a commodity code listed in the Table headed “Excepted Goods Table” in Annex III of Part Three of the Tariff of the United Kingdom the DCTS rate does not apply and the rate that applies is the standard rate of import duty.

(1B)

In paragraph (1A), “Tariff of the United Kingdom” has the meaning given by regulation 1(2) of the Tariff Regulations.

(2)

Paragraph (1) is subject to a subsequent notification by HMRC that—

(a)

a previous notification is null and void under regulation 69 of the Import Duty Regulations, or

(b)

a customs declaration is inaccurate under paragraph 14(2)(a) of Schedule 1 to the Act.

Annotations

Textual amendments

F1: Reg. 7(1A)(1B) inserted (1.7.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2026 (S.I. 2026/572), regs. 1(1), 5 (with reg. 6)

Commencement

I1: Reg. 7 in force at 19.6.2023, see reg. 1(2)

Footnotes

f1: S.I. 2018/1248, to which there are amendments not relevant to these Regulations.