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2. These Regulations apply to originating goods—
(a)that are imported into the United Kingdom from a British Overseas Territory listed in Annex 1 of the Arrangement in respect of which a liability to a charge to import duty is incurred under the Act; and
(b)in respect of which a claim is made by the importer or the importer's representative for a tariff-free access for the goods under the terms [F1of the Arrangement].
Textual Amendments
F1Words in reg. 2(b) substituted (20.5.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021 (S.I. 2021/527), regs. 1(3)(a), 3(2)
Commencement Information
I1Reg. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.