The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020

Interpretation U.K.

3.—(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 2020 M1 ;

“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 case M2 .

(2) In these Regulations, other words and expressions have the meaning given in the Customs Tariff (Establishment) (EU Exit) Regulations 2020 M3 .

Commencement Information

I1 Reg. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 This document is available electronically at: 

https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A hard copy is held and available for viewing free of charge at the Department of International Trade, 3 Whitehall Place, London SW1A 2AW.

M2 See section 8(8) of the Taxation (Cross-border Trade) Act 2018 for the meaning given to “a standard case”.

M3 S.I. 2020/1430.