PART 1

Citation, commencement and extent1

1

These Regulations may be cited as the Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020.

2

They come into force on the day appointed by the Treasury by regulations under section 52(2) of the Act for the coming into force of these Regulations.

3

These Regulations extend to the United Kingdom.

Application2

These Regulations apply to originating goods—

a

that are imported into the United Kingdom from a British Overseas Territory listed in Annex 1 of the Arrangement in respect of which a liability to a charge to import duty is incurred under the Act; and

b

in respect of which a claim is made by the importer or the importer’s representative for a tariff-free access for the goods under the terms of Arrangement.

Interpretation3

1

In these Regulations—

  • “the Act” means the Taxation (Cross-border Trade) Act 2018;

  • “the Arrangement” means the Arrangement for import duty on trade in goods from certain British Overseas Territories dated 9th November 20202;

  • “Annex 2 of the Arrangement” means Annex 2 of the Arrangement entitled “Concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation”, Titles 1 to 6 together with accompanying Appendices 1 to 3;

  • “originating goods” means goods which qualify as originating products under Annex 2 of the Arrangement;

  • “standard rate of import duty” means, in relation to goods falling within a commodity code set out in the Goods Classification Table in the Tariff of the United Kingdom, the rate of import duty applicable to those goods in a standard case3.

2

In these Regulations, other words and expressions have the meaning given in the Customs Tariff (Establishment) (EU Exit) Regulations 20204.