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.