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The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1457
- Regulation 12
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There are currently no known outstanding effects for the The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020, Section 12.
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Critical quotasU.K.
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12.—(1) Where goods are subject to a quota and the quota is designated critical under paragraph (2) or (3), security for the full amount of duty at the standard rate must, unless otherwise directed by HMRC, be provided to HMRC at the time of a request to benefit from the quota.
(2) Subject to paragraph (3), a quota becomes critical when HMRC gives notice that 90 percent of the whole quota volume has been allocated.
(3) HMRC may publish a notice—
(a)varying the percentage figure to be applied under paragraph (2) in respect of the goods for the period specified in the notice; or
(b)providing for other cases where a quota becomes critical in respect of specific goods.
(4) This regulation does not apply to preferential quota goods referred to in regulation 4(2).
Commencement Information
I1Reg. 12 not in force at made date, see reg. 1(1)
I2Reg. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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