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1.—(1) For the purposes of this Schedule—U.K.
(a)a thing “falls within” a commodity code if it is, or would be, classified under that commodity code, as set out in the Goods Classification Table;
(b)a thing “falls within” a chapter if it is, or would be, classified under that chapter, as set out in the Goods Classification Table;
(c)where a commodity code or chapter is preceded by “ex”, the goods specified in this Schedule constitute only a part of the scope of the commodity code or chapter and must fall within both the description given to that code or chapter in this Schedule and the scope of the code or chapter in the Goods Classification Table.
(2) For the purposes of determining whether or not a thing is, or would be, “classified” in accordance with sub-paragraph (1), the rules of interpretation in the following have effect—
(a)Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom;
(b)notes to a section or chapter of the Goods Classification Table.
(3) For the purposes of this paragraph—
(a)“commodity code” includes a code denoting a heading or sub-heading;
(b)“the Goods Classification Table” means the table so named in Annex I in Part Three of the Tariff of the United Kingdom;
(c)“the Tariff of the United Kingdom” means the document containing the legal classification and import rate for products being imported into the United Kingdom, entitled “The Tariff of the United Kingdom”, as revised or re-issued from time to time M1, including by any document published under regulations made under section 8(1) of the Taxation (Cross-border Trade) Act 2018 M2 replacing the same in whole or in part.
(4) The references in this Schedule to a “CAS No.” followed by a numerical sequence is a reference to the CAS Registry Numbers (CAS numbers) assigned to chemicals by the Chemical Abstracts Service, a division of the American Chemical Society. In some instances chemicals are listed by name and CAS number. The list applies to chemicals of the same structural formula (including hydrates) regardless of name or CAS number. CAS numbers are shown to assist in identifying a particular chemical or mixture, irrespective of nomenclature. CAS numbers cannot be used as unique identifiers because some forms of the listed chemical have different CAS numbers, and mixtures containing a listed chemical may also have different CAS numbers.
(5) For the purposes of this Schedule, the following terms have the meaning given to them in Schedule 2 to the Export Control Order 2008—
(a)“production”;
(b)“required”;
(c)“technology”;
(d)“use”.
Commencement Information
I1Sch. 2 para. 1 not in force at made date, see reg. 1(2)
Marginal Citations
M1https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/837199/Tariff_Reference_Document_8th_October.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.
M22018 ch. 22.
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