The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

Re-imported goods (United Kingdom: Switzerland) U.K.

20.—(1) Relief may be given by HMRC in accordance with paragraph (2) from a liability to pay import duty in respect of any goods described in paragraph (3) (“re-imported goods”).

(2) The relief referred to in paragraph (1) must be given—

(a) by reference to the preferential rate for goods of Swiss origin as listed in column 1 of the Table of Re-imported Goods Subject to Relief under the Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation signed on 11th February 2019 (“the Switzerland Trade Agreement”) F1 ; and

(b) in respect of the amount by which, but for the existence of the Switzerland Trade Agreement, the rate of import duty for the re-imported goods would exceed the preferential rate of import duty which applies to goods of Swiss origin which are of the same commodity code as the re-imported goods.

(3) The goods described in this paragraph are goods—

(a) which originate in the United Kingdom in accordance with the conditions specified in the Switzerland Trade Agreement;

(b) are of a commodity code that appears in column 1 of the Table of Re-imported Goods Subject to Relief under the Switzerland Trade Agreement; and

(c) in respect of which such proof of United Kingdom origin as is required under the terms of the Switzerland Trade Agreement is, on receipt of a request from Customs, provided to HMRC by the importer or the importer's representative.

Textual Amendments

F1 The Switzerland Trade Agreement is available at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. Hard copies are held and available for viewing at the Department for International Trade, 3 Whitehall Place, London SW1A 2AW.

Commencement Information

I1 Reg. 20 not in force at made date, see reg. 1(1)

I2 Reg. 20 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.