Amount of section 40A(1) duty for certain domestic steel products

13B

1

This regulation applies to goods if—

a

they are removed to Northern Ireland from Great Britain,

b

they are declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure,

c

they are domestic goods,

d

they are not relevant goods,

e

they are not Union goods,

f

they are not goods to which regulation 11 applies,

g

the origin of the goods (as determined in accordance with the provisions of Union customs legislation in force relating to non-preferential origin) is neither in the United Kingdom nor in the European Union,

h

they would (ignoring this regulation) have been subject to an EU steel safeguarding measure, and

i

if they had instead been imported into a member State they would have benefitted from tariff-rate quota in relation to that measure.

2

Where the person declaring the goods makes a relevant claim that is accepted by HMRC, the EU steel regulation does not apply for the purpose of determining the amount of duty charged under section 40A(1) of the Act in respect of the goods.

3

In this regulation “relevant claim” means a claim—

a

made in accordance with a procedure specified in a notice given by HMRC Commissioners, or

b

if no such notice is in force, made in accordance with the procedure set out in the steel notice provided all conditions in that notice are complied with.

4

HMRC Commissioners may by notice provide that a person who makes a relevant claim of the type mentioned in paragraph (3)(a) must notify the Secretary of State of the making of the claim.

5

The notice may provide—

a

that specified information must be included in the notification to the Secretary of State;

b

for the form and manner in which such a notification must be given;

c

that such a notification must be given within such period as is specified in the notice.

6

A notice under paragraph (3)(a) or (4)—

a

must be published;

b

may be withdrawn;

c

may be amended from time to time.

Amount of section 40A(1) duty for certain steel products before 3 March 2021

13C

1

This regulation applies to goods if—

a

they are removed to Northern Ireland from Great Britain,

b

they are declared before 3 March 2021, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure,

c

they are not domestic goods,

d

they are not relevant goods,

e

they are not Union goods,

f

they are not goods to which regulation 11 applies,

g

the origin of the goods (as determined in accordance with the provisions of Union customs legislation in force relating to non-preferential origin) is neither in the United Kingdom nor in the European Union,

h

they would (ignoring this regulation) have been subject to an EU steel safeguarding measure,

i

if they had instead been imported into a member State they would have benefitted from tariff-rate quota in relation to that measure, and

j

they would not have been subject to a domestic steel safeguarding measure (whether they would have benefited from a quota or were otherwise not subject to the measure) if—

i

the goods had been declared for the free-circulation procedure or the authorised use procedure in Great Britain, and

ii

that declaration had been accepted at the same time as the actual declaration was accepted.

2

Where the person declaring the goods makes a relevant claim that is accepted by HMRC, the EU steel regulation does not apply for the purpose of determining the amount of duty charged under section 40A(1) of the Act in respect of the goods.

3

In this regulation “relevant claim” means a claim made in accordance with the procedure set out in the steel notice provided all conditions in that notice are complied with.