PART 1Preliminary
Citation, commencement, extent and application1
1
These Regulations may be cited as the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023.
2
These Regulations come into force on 19th June 2023.
3
These Regulations extend to England and Wales, Scotland and Northern Ireland.
4
These Regulations apply in relation to goods—
a
that are imported into the United Kingdom in respect of which a liability to a charge to import duty2 is incurred under the Act, and
b
in respect of which a claim is made for a preferential rate of import duty to be applied to the goods under the trade preference scheme established by these Regulations.