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.