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Changes over time for: Section 2
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 31/12/2020.
Changes to legislation:
There are currently no known outstanding effects for the The Customs Tariff (Establishment) (EU Exit) Regulations 2020, Section 2.
Changes to Legislation
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Establishment of the customs tariffU.K.
This section has no associated Explanatory Memorandum
2.—(1) The customs tariff is established as a system which consists of the following elements.
(2) Element 1: the classification of goods according to their description as specified in the Goods Classification Table under the following divisions—
(a)sections;
(b)chapters within a section;
(c)where applicable, sub-chapters;
(d)headings within a chapter or sub-chapter; and
(e)where applicable, levels of sub-headings within a heading.
(3) Element 2: the codes (“commodity codes”) set out in the Goods Classification Table as applicable to the goods as so classified.
(4) Element 3: for goods falling within a commodity code set out in the Tariff Table, the rate of import duty specified in that table as applicable to those goods in a standard case (“the standard rate of import duty”).
(5) Element 4: for determining the amount of import duty applicable to those goods where the standard rate of import duty applies, the rules of calculation specified in Part Four of the Tariff of the United Kingdom under the heading of “General Rules”.
(6) In paragraph (4), “Tariff Table” means the table so named in Annex II of Part Three of the Tariff of the United Kingdom.
Commencement Information
Marginal Citations
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