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

Modification of the Act: Crown Dependencies U.K.

3.—(1) In the Act—

(a) for the purposes of section 9 (preferential rates: arrangements with countries or territories outside the United Kingdom), references to “arrangements” are to be read as arrangements—

(i) with countries or territories outside the United Kingdom other than the Bailiwick of Guernsey, the Isle of Man or the Bailiwick of Jersey; and

(ii) under which the lower rate of import duty provision agreed by the Government of the United Kingdom with other countries or territories also applies in respect of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(b) for the purposes of section 11 (quotas), the reference to “goods that are subject to a quota” and to “goods are subject to a quota” are to be read as including a reference to goods that are subject to a quota and goods subject to a quota under equivalent provisions of customs legislation that have effect in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(c) for the purposes of section 19 (reliefs), the reference to “provision for full or partial relief from a liability to import duty” is to be read as including provision for a full or partial relief of such a liability under equivalent provisions of customs legislation that have effect in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

(2) In paragraph (1)(a)(ii), “lower rate of import duty provision” means provision of the type referred to in section 9(1)(b) of the Act (including, where applicable, provision under that section as modified by regulation 6 of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 F1 .

Textual Amendments

F1 S.I. 2020/1439.

Commencement Information

I1 Sch. 2 para. 3 not in force at made date, see reg. 1(1)

I2 Sch. 2 para. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.