The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021

Interpretation

9.—(1) In this Part—

“commodity code” means the numerical code which is applied to a category of goods in the Goods Classification Table;

“Customs Import Duty Variation Document” means the document entitled “the Customs Import Duty Variation Document” as published by the Secretary of State from time to time(1);

“Goods Classification Table” means the table so named in Annex I in Part Three of the Tariff of the United Kingdom;

“standard rate of import duty” means, in relation to goods falling within a commodity code specified in the Tariff Table, the rate of import duty specified as applicable to the goods in a standard case(2);

“Table 1 goods” means goods which—

(a)

fall within a commodity code which is listed in the column headed “Commodity code” in Table 1 of the Customs Import Duty Variation Document; and

(b)

meet any description specified in relation to that commodity code in the column headed “Notes” in that table;

“Table 2 goods” means goods which fall within a commodity code which is listed in the column headed “Commodity code” in Table 2 of the Customs Import Duty Variation Document;

“Tariff of the United Kingdom” has the same meaning as in regulation 1(2) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020;

“Tariff Table” means the table so named in Annex II of Part Three of the Tariff of the United Kingdom.

(2) For the purpose of determining the commodity codes within which goods most appropriately fall, the rules of interpretation referred to in regulation 3(1) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020(3) apply.

(1)

The Customs Import Duty Variation Document, version 1.0, dated 28th December 2021, is available electronically from https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021 . A person unable to access the document electronically may access it, while government advice on social distancing and unnecessary travel applies, in hard copy by post free of charge on application to 020 3987 7277, and otherwise by inspection free of charge at the Department for International Trade, Old Admiralty Building, Whitehall, London, SW1A 2DY.

(2)

For the meaning of “a standard case”, see section 8(8) of the Taxation (Cross-border Trade) Act 2018.

(3)

S.I. 2020/1430.