SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 1Replacement of EU customs duties

1

1

Any direct EU legislation, so far as imposing or otherwise applying in relation to any EU customs duty, that forms part of the law of the United Kingdom as a result of section 3 of the European Union (Withdrawal) Act 2018 (incorporation of direct EU legislation) ceases to have effect.

2

Nothing in—

a

any direct EU legislation, or

b

section 4(1) of the European Union (Withdrawal) Act 2018 (saving for EU rights, powers, liabilities, obligations, restrictions, remedies and procedures),

is to have effect in relation to import duty.

3

Part 1 of this Act—

a

contains provisions replacing EU customs duties,

b

is not retained EU law, and

c

so far as it contains powers to make or give regulations or public notices, enables provision to be made of a kind corresponding to that which could previously have been made by the legislation ceasing to have effect as a result of sub-paragraph (1).

4

In this paragraph—

a

any reference to EU customs duty includes any EU trade duty,

b

the reference to EU trade duty is to anti-dumping duty, countervailing duty, safeguard duty and any duty imposed in consequence of an international dispute, and

c

the reference to Part 1 of this Act does not include section 29 or this Schedule.