The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020

Modification of section 12 of the Act U.K.

3.  In section 12 of the Act (tariff suspension)—

(a) in subsection (1)—

(i) the reference to “specified period” in relation to goods that are specified goods is to be read as including a reference to the specified period in relation to any such goods for the purposes of equivalent provisions of customs legislation that have effect in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(ii) the reference to “goods” and “specified goods” is to be read as including a reference to goods that are specified goods for the purposes of equivalent provisions of customs legislation that have effect in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey; and

(iii) the reference to “the customs tariff in its standard form” is to be read as including a reference to the customs tariff in its standard form as it has effect under or by virtue of equivalent provisions of customs legislation that have effect in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(b) in subsection (2)(a), the reference to the Secretary of State being obliged to consider a request made by any person for goods to be specified goods for the purpose of the regulations is to be read as including a reference to any such request made by a person in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey for goods to be treated as specified goods for the purposes of the regulations; and

(c) in subsection (4), the reference to “the customs tariff in its standard form as it has effect without regard to any provision made under any of sections 9 to 11, sections 13 or 15 or section 19(4)” is to be read as including a reference to the customs tariff in its standard form as it has effect under or by virtue of equivalent provisions of customs legislation that have effect in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey without regard to any provisions in that legislation which are equivalent to sections 9 to 11, sections 13 to 15 or section 19(4) of the Act.

Commencement Information

I1 Sch. para. 3 not in force at made date, see reg. 1(2)

I2 Sch. para. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.