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- Pwynt Penodol mewn Amser (31/12/2020)
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The Trade Preference Scheme (EU Exit) Regulations 2020
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Changes over time for: Section 11
Version Superseded: 23/04/2021
Alternative versions:
- 31/12/2020- Amendment
- 31/12/2020
Point in time - 23/04/2021- Amendment
- 19/06/2023- Amendment
Status:
Point in time view as at 31/12/2020. This version of this provision has been superseded.
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Memorandwm Esboniadol
11.—(1) The rules for determination of import duty in regulations 13 and 14 are subject to the general rules in this regulation.
(2) Whenever the application of any other regulation in this Part would result in a GSP rate that is greater than or equal to the standard rate of import duty, no GSP rate applies.
(3) The GSP rate of import duty is to be a nil rate where—
(a)the standard rate of import duty is a nil rate; or
(b)the application of a provision specified in this Part to the standard rate of import duty would result in a duty rate that is less than a nil rate.
(4) A reference in this Part to a specific duty expression includes a reference to an agricultural duty rate.
(5) The GSP rate is to be a nil rate, when the application of regulation 13 or 14 results in—
(a)a GSP rate represented by a by-value duty expression of 1% or less; or
(b)a GSP rate containing a monetary value or combined monetary value of £2 or less.
(6) Except in a case where the rate is to be a nil rate, the GSP rate applicable is to be rounded down to the first decimal place.
(7) The GSP rate of import duty applied to goods by this Part may be varied by—
(a)a trade preference safeguard notice; or
(b)a variation notice under regulation 21(1)(b).
(8) Where such a notice is published—
(a)regulations 12 to 14 do not apply: and
(b)subject to paragraphs (1) to (5), the GSP rate is that specified in the notice as applicable to the goods and country specified.
Commencement Information
I1Reg. 11 not in force at made date, see reg. 1(2)
I2Reg. 11 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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