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

Preferential duty rates

3.—(1) Subject to meeting the conditions specified in paragraph (3), where, in relation to originating goods, the importer or the importer’s representative—

(a) makes a Customs declaration under section 3(1) of the Act (obligation to declare goods for a customs procedure on import) for free circulation or authorised use claiming a preferential duty rate under an Agreement; and

(b) that declaration is accepted by HMRC under section 4(1) of the Act (when liability to import duty incurred),

the duty rate applicable to those goods on importation into the United Kingdom is the preferential duty rate determined in accordance with paragraph (2).

(2) The preferential duty rate is—

(a) where the rate for originating goods is expressed in column 2 of the Preferential Duty Tariff Table against the commodity code in column 1 of the same row of that table only as a percentage, that percentage of the customs value of the originating goods; or

(b) where the rate for originating goods is determined by applying a formula set out in column 2 of the Preferential Duty Tariff Table against the commodity code in column 1 of the same row of that table, the result of applying that formula in accordance with the method of calculation set out in the notes in Part 2 of the Preferential Tariff.

(3) For the purposes of paragraph (1), the conditions specified in this paragraph are that, unless regulation 18 applies, the importer or the importer’s representative must, on receipt of a request from HMRC—

(a) provide—

(i) a valid proof of origin under regulation 14; or

(ii) such other information or documents as are requested by HMRC under regulation 19; or

(b) present to HMRC the documents required under regulation 17.

(4) In paragraph (1)—

(a) in sub-paragraph (a), the reference to “a Customs declaration under section 3(1) of the Act” is to be read as including a reference to any such declaration made to HMRC under equivalent provisions of direct EU legislation(1) that have effect in Northern Ireland in respect of goods that are imported into the United Kingdom by their entry into Northern Ireland; and

(b) in sub-paragraph (b), the reference to “that declaration is accepted by HMRC under section 4(1) of the Act” is to be read as including the acceptance by HMRC of any such declaration under equivalent provisions of direct EU legislation that have effect in Northern Ireland in respect of goods that are imported into the United Kingdom by their entry into Northern Ireland.

(5) The preferential duty rate described in paragraph (2) is without prejudice to the application of a lower duty rate which may exist in respect of the same classification of goods (classified under the same commodity code) by virtue of regulations made under sections 8, 11, 12 or 19 of the Act.

(1)

See section 3(2) of the European Union (Withdrawal) Act 2018 (c. 16) for the meaning given to “direct EU legislation”.