The Customs (Import Duty) (EU Exit) Regulations 2018

CHAPTER 6 U.K. Comparable, identical and similar goods and related persons

Modifications etc. (not altering text)

C1 Pt. 12 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

Comparable, identical and similar goods U.K.

127.—(1) In this Part—

“comparable goods” means—

(a)

goods which are identical to the chargeable goods presented to Customs on import; or

(b)

where there are no such identical goods, similar goods;

“identical goods” means those goods which are—

(a)

identical in all relevant characteristics to the chargeable goods presented to Customs on import; and

(b)

produced in the same territory as those chargeable goods;

“similar goods” means goods which in comparison with the chargeable goods presented to Customs on import—

(a)

have similar characteristics and contain similar materials; and

(b)

perform the same or a similar function and are regarded as commercially interchangeable.

(2) HMRC may publish a notice specifying—

(a) generally or in relation to particular goods the matters to be taken into account in determining whether or not goods are similar to each other; or

(b) those goods which are similar to other goods.

Commencement Information

I1 Reg. 127 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Related persons U.K.

128.—(1) Persons A and B are related persons for the purposes of this Part in the following cases—

(a) where B is a body corporate, A is an officer of B;

(b) A and B are partners in the same business;

(c) A is an employee of B;

(d) the same person controls a business carried on by A and a business carried on by B;

(e) A controls a business carried on by B;

(f) A and B jointly control the business of another person; or

(g) A is a member of the same family as B.

(2) For the purposes of paragraph (1)—

(a) a person controls a business carried on by another person where the latter is accustomed to conduct the business in accordance with the directions of the former;

(b) a person also controls a business carried on by another person where the control is exercised through a third person who acts on that person's direction;

(c) where a business is carried on by a company, a person controls that business where that person holds 5% or more of the voting rights in the company; and

(d) a business referred to is not limited to a business involved in the importation of the chargeable goods presented to Customs.

(3) In paragraph (1)(g), “A is a member of the same family as B” where a relationship exists directly or indirectly between A and B which arises through blood, adoption, marriage, civil partnership or co-habitation.

(4) HMRC must publish a notice as to the relationships HMRC consider fall within paragraph (3).

Commencement Information

I2 Reg. 128 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.