1.—(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 duty(1) 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.
See section 1 of the Act.