The Customs (Tariff Quotas) (EU Exit) Regulations 2020

General InterpretationU.K.

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2.—(1) In these Regulations—

the Act” means the Taxation (Cross-border Trade) Act 2018;

the Customs PTA Regulations” means the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 M1;

the Special Procedures Regulations” means the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 M2;

country of origin” has the meaning given in regulation 5;

customs value” means the value of goods for Customs purposes as determined in accordance with the methodology set out in Part 12 of the Customs (Import Duty) (EU Exit) Regulations 2018 M3;

import licence” means a licence to import quota goods;

preferential quota goods” has the meaning given in regulation 2(1) of the Customs PTA Regulations;

Preferential Quota Table” has the meaning given in regulation 2(1) of the Customs PTA Regulations;

processed” refers to any action that substantially alters the initial product, including heating, smoking, curing, maturing, drying, marinating, extraction, extrusion or a combination of those processes;

[F1“quota close date” has the meaning given in regulation 7 as regards the quotas listed in the Quota Table;”;]

quota duty rate” has the meaning given in—

(a)

regulation 10 for the purposes of Chapter 2 of Part 2;

(b)

regulation 18 for the purposes of Chapter 3 of Part 2; or

(c)

for the purposes of Part 3—

(i)

regulation 18 as regards the quotas listed in the Quota Table; or

(ii)

regulation 4 of the Customs PTA Regulations as regards the quotas listed in the Preferential Quota Table;

quota goods” means goods which are—

(a)

“quota goods” within the meaning of regulation 9 for the purposes of Chapter 2 of Part 2;

(b)

“quota goods” within the meaning of regulation 17 for the purposes of Chapter 3 of Part 2; or

(c)

for the purposes of Part 3—

(i)

“quota goods” within the meaning of regulation 17 as regards the quotas listed in the Quota Table; or

(ii)

preferential quota goods as regards the quotas listed in the Preferential Quota Table;

quota number” has the meaning given in—

(a)

regulation 3 as regards the quotas listed in the Quota Table; or

(b)

regulation 2(1) of the Customs PTA Regulations as regards the quotas listed in the Preferential Quota Table;

[F2“quota open date” has the meaning given in regulation 7 as regards the quotas listed in the Quota Table;]

Quota Table” means the table comprising three Parts which is so named in the document [F3entitled “Tariff Quotas, [F4“version 4.0” dated 12th April 2023]] ;

quota period” has the meaning given in—

(a)

regulation 7 as regards the quotas listed in the Quota Table; or

(b)

regulation 8(1) of the Customs PTA Regulations as regards the quotas listed in the Preferential Quota Table;

quota volume” has the meaning given in—

(a)

regulation 6 as regards the quotas listed in the Quota Table; or

(b)

regulation 9 of the Customs PTA Regulations as regards the quotas listed in the Preferential Quota Table;

working day” means any day except—

(a)

a Saturday or Sunday; or

(b)

a bank holiday within the meaning of section 1 of the Banking and Financial Dealings Act 1971 M4, including those bank holidays occurring only in part of the United Kingdom.

(2) Other words and expressions have the meaning given in the Customs Tariff (Establishment) (EU Exit) Regulations 2020 M5.