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The Republic of Belarus (Sanctions) (EU Exit) Regulations 2019

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Changes over time for: SCHEDULE2B

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Version Superseded: 05/07/2022

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Regulation 20

[F1SCHEDULE 2BU.K.Potash, petroleum products and tobacco industry goods

This schedule has no associated Explanatory Memorandum

1.(1) For the purposes of this Schedule—U.K.

(a)a thing “falls within” a commodity code if it is, or would be, classified under that commodity code, as set out in the Goods Classification Table;

(b)where a commodity code or chapter is preceded by “ex”, the goods specified in this Schedule constitute only a part of the scope of the commodity code or chapter and must fall within both the description given to that code or chapter in this Schedule and the scope of the code or chapter in the Goods Classification Table.

(2) For the purposes of determining whether or not a thing is, or would be, “classified” in accordance with paragraph (1)(a), the rules of interpretation contained in the following have effect—

(a)Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom;

(b)notes to a section or chapter of the Goods Classification Table.

(3) For the purposes of this Schedule—

“commodity code” includes a code denoting a heading or sub-heading;

“the Goods Classification Table” means the table so named in Annex Ⅰ in Part Three of the Tariff of the United Kingdom;

“the Tariff of the United Kingdom” means the document containing the legal classification and import rate for products being imported into the United Kingdom, entitled “The Tariff of the United Kingdom” as revised or reissued from time to time, including by any document published under regulations made under section 8(1) of the Taxation (Cross-border Trade) Act 2018 replacing the same in whole or in part.

2.  For the purposes of Part 5—U.K.

“potash” means any thing which falls within any of the following commodity codes—

(a)

31042010;

(b)

31042090;

(c)

31052010;

(d)

31052090;

(e)

31056000;

(f)

ex 31059020 or ex 31059080, provided in each case that it is a fertiliser containing potassium chloride;

“petroleum products” means any thing which falls within any of the following commodity codes—

(a)

2710;

(b)

2711;

(c)

2712;

(d)

2713;

(e)

2715.

“tobacco industry goods” means anything which falls within any of the following commodity codes—

(a)

ex 48239085, provided that it is a filter;

(b)

4813;

(c)

ex 330290, provided that it is a flavour for tobacco;

(d)

8478.]

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