The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

Interpretation

2.—(1) In these Regulations—

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

“the Tariff Quota Regulations” means the Customs (Tariff Quotas) (EU Exit) Regulations 2020(1);

“Agreement” means an agreement described in column 1 of the table in Schedule 1 for applying a rate of import duty to goods originating from another country or territory that is lower than the standard rate of import duty that would be applicable to such goods under the customs tariff(2) in its standard form(3) and includes any existing arrangements for the application of the effects of such an Agreement;

“adjusted quota period” has the meaning given in regulation 8(2);

“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;

“authorised use goods” has the meaning given in regulation 5(1);

“customs value” means the value of goods for Customs purposes established by the methodology set out in Part 12 of the Customs (Import Duty) (EU Exit) Regulations 2018(4);

“import licence” has the meaning given in regulation 2(1) of the Tariff Quotas Regulations;

“originating goods” has the meaning given in regulation 6;

“origin quota” has the meaning given in regulation 7(1) and “origin quota goods” is to be construed accordingly;

“the Parties” means the parties to an Agreement;

“preferential duty rate” means the duty rate applicable under regulation 3(2) where—

(a)

the terms of an Agreement provide for a rate of import duty to be applied to any goods that is lower than the applicable standard rate of import duty for those goods; or

(b)

in the case of any goods, the rate of import duty to be applied under the terms of an Agreement may be higher than the applicable standard rate of import duty for those goods;

“Preferential Duty Tariff Table”, in relation to an Agreement, means the table at Annex 1 to the Preferential Tariff or, where Annex 1 to the Preferential Tariff contains more than one table, the table relating to the relevant party to that Agreement(5);

“preferential quota goods” means goods that are classified under a commodity code listed in the Preferential Quota Table;

“Preferential Quota Table”, in relation to an Agreement, means the table at Annex 2 to the document described in column 3 of the table in Schedule 1 or, where Annex 2 to that document contains more than one table, the table relating to the party to the Agreement relevant to the originating goods(6);

“Preferential Tariff” is the document described in column 2 of the table in Schedule 1;

“proof of origin”, in relation to any goods, means a document or declaration which meets the requirements or conditions set out in the relevant origin reference document to an Agreement for the purpose of proving that those goods qualify as originating goods;

“quota close date” has the meaning given in regulation 8(1);

“quota duty rate” has the meaning given in regulation 4(1);

“quota number” means a unique reference number by reference to which each quota is identified as specified in column 1 of the Preferential Quota Table;

“quota open date” has the meaning given in regulation 8(1);

“quota period” has the meaning given in regulation 8(1);

“quota volume” has the meaning given in regulation 9;

“re-imported goods” has the meaning given in regulation 20(1);

“relevant origin reference document”, in relation to a particular Agreement, means the origin reference document described in column 3 of the table in Schedule 1, which sets out (with modifications) the rules of origin applicable between the government of the United Kingdom and the government of any other country or territory which is a party to that Agreement(7) and includes any annexes or appendices to that document;

“working day” means any day except—

(c)

a Saturday or Sunday; or

(d)

a bank holiday within the meaning of section 1 of the Banking and Financial Dealings Act 1971(8), including those bank holidays occurring only in part of the United Kingdom.

(2) Other words and expressions have the meaning given in the Customs Tariff (Establishment) (EU Exit) Regulations 2020(9).

(1)

S.I. 2020/1432.

(2)

The customs tariff is the system which the Treasury is required to establish and maintain in force by regulations made under section 8 of the Taxation (Cross-border Trade) Act 2018.

(3)

See regulation 2(5) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) for the meaning given to the customs tariff in its standard form (otherwise known as the standard rate of import duty under the customs tariff).

(4)

S.I. 2018/1248. There are amending instruments but none is relevant.

(5)

The Preferential Duty Tariff Table is, together with the Preferential Quota table, published separately for each Agreement described in column 1 of that table and is available at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. Hard copies are held and available for viewing at the Department for International Trade, 3 Whitehall Place, London SW1A 2AW.

(6)

The Preferential Quota table is, together with Preferential Duty Tariff Table, published separately for each Agreement described in column 1 of that table and is available at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. Hard copies are held and available for viewing at the Department for International Trade, 3 Whitehall Place, London SW1A 2AW.

(7)

The relevant origin reference document is published separately for each Agreement described in column 1 of that table and is available at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. Hard copies are held and available for viewing at the Department for International Trade, 3 Whitehall Place, London SW1A 2AW.

(8)

1971 c. 80.

(9)

S.I. 2020/1430.