Article 1U.K.

1.This Regulation lays down:

(a)the criteria for establishing what is a tiered-priced product;

(b)the conditions under which the customs authorities shall take action;

(c)the measures which shall be taken by the competent authorities in the Member States.

2.For the purposes of this Regulation:

(a)‘tiered-priced product’ means any pharmaceutical product which is used in the prevention, diagnosis or treatment of a disease, referred to in Annex IV, and which is priced in accordance with one of the optional price calculations set out in Article 3, verified by the [F1Secretary of State] or an independent auditor as provided for in Article 4 and entered in the list of tiered-priced products set out in Annex I;

(b)‘countries of destination’ means the countries listed in Annex II;

(c)‘competent authority’ means an authority designated by a Member State to determine whether goods suspended by the customs authorities in the respective Member State are tiered-priced products and to give instructions depending on the outcome of the review.

[F2(d)‘customs tariff’ is the system provided for in regulations made under section 8 of the Taxation (Cross-border Trade) Act 2018.]