The Customs Reviews and Appeals (Tariff and Origin) Regulations 1997

3.—(1) Section 14 of the Act, as it applies to the decisions mentioned in section 14(1) of the Act, shall apply to the following decisions of the Commissioners, so far as they are made for the purposes of the Community provisions relating to binding tariff information or the Community provisions relating to binding origin information—

(a) any decision as to the tariff classification or determination of the origin of any goods;

(b) any decision as to whether or not binding tariff information or binding origin information is to be supplied;

(c) any decision as to whether or not any binding tariff information or binding origin information is to be annulled, withdrawn or revoked.

(2) In this regulation—

“binding tariff information” and “tariff classification” have the same meaning as in the Community provisions relating to binding tariff information;

“binding origin information” and “determination of the origin” have the same meanings as in the Community provisions relating to binding origin information;

“the Community provisions relating to binding tariff information” and “the Community provisions relating to binding origin information” mean Article 12 of Council Regulation (EEC) No. 2913/92(1) establishing the Community Customs Code and Title II of Part I of Commission Regulation (EEC) No. 2454/93(2) laying down provisions for the implementation of Council Regulation (EEC) No. 2913/92.

(1)

OJ No. L302, 19.10.92, p.1 Article 12 was replaced by Article 1(3) of Regulation (EC) No. 82/97 of the European Parliament and of the Council, OJ No. L17, 21.1.97, p.1.

(2)

OJ No. L253, 11.10.93, p.1. Title II of Part I was replaced by Article 1 of Commission Regulation (EC) No. 12/97, OJ No. L9, 13.1.97, p.1.