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127.—(1) In this Part—
“comparable goods” means—
goods which are identical to the chargeable goods presented to Customs on import; or
where there are no such identical goods, similar goods;
“identical goods” means those goods which are—
identical in all relevant characteristics to the chargeable goods presented to Customs on import; and
produced in the same territory as those chargeable goods;
“similar goods” means goods which in comparison with the chargeable goods presented to Customs on import—
have similar characteristics and contain similar materials; and
perform the same or a similar function and are regarded as commercially interchangeable.
(2) HMRC may publish a notice specifying—
(a)generally or in relation to particular goods the matters to be taken into account in determining whether or not goods are similar to each other; or
(b)those goods which are similar to other goods.
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