InterpretationU.K.
2. In these Regulations—
“the Act” means the Taxation (Cross-border Trade) Act 2018;
“the Tariff Establishment Regulations” means the Customs Tariff (Establishment) (EU Exit) Regulations 2020 M1;
“the appointed day” means the day appointed by the Treasury by regulations under section 52(2) of the Act for the coming into force of these Regulations;
“commodity code” means the numerical code set out in the Goods Classification Table;
“duty suspension rate” has the meaning given in regulation 4(1);
“Goods Classification Table” has the meaning given in regulation 1(2) of the Tariff Establishment Regulations;
“specified goods” has the meaning given in regulation 3;
“specified period” has the meaning given in regulation 5;
F1...
“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;
[F2“Suspensions of Import Duty Rates Document” means the Tariff Suspension Document, version 1.7 dated 5th December 2022;]
“Tariff of the United Kingdom” has the meaning given in regulation 1(2) of the Tariff Establishment Regulations;
“United Kingdom business” means a company entered in the register of companies maintained under the Companies Act 2006 M3 with a permanent establishment in the United Kingdom.
Textual Amendments
F1Words in reg. 2 omitted (22.1.2021) by virtue of The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/63), regs. 1, 3(a)
F2Words in reg. 2 substituted (1.1.2023) by The Customs (Tariff and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/1301), regs. 1(b), 5
Commencement Information
I1Reg. 2 not in force at made date, see reg. 1(2)
I2Reg. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M2See section 8(8) of the Taxation (Cross-border Trade) Act 2018 for the meaning given to “a standard case”.