The Customs Tariff (Establishment) (EU Exit) Regulations 2020

Establishment of the customs tariff U.K.

2.—(1) The customs tariff M1 is established as a system which consists of the following elements.

(2) Element 1: the classification of goods according to their description as specified in the Goods Classification Table under the following divisions—

(a) sections;

(b) chapters within a section;

(c) where applicable, sub-chapters;

(d) headings within a chapter or sub-chapter; and

(e) where applicable, levels of sub-headings within a heading.

(3) Element 2: the codes (“commodity codes”) set out in the Goods Classification Table as applicable to the goods as so classified.

(4) Element 3: for goods falling within a commodity code set out in the Tariff Table, the rate of import duty specified in that table as applicable to those goods in a standard case (“the standard rate of import duty”).

(5) Element 4: for determining the amount of import duty applicable to those goods where the standard rate of import duty applies, the rules of calculation specified in Part Four of the Tariff of the United Kingdom under the heading of “General Rules”.

(6) In paragraph (4), “Tariff Table” means the table so named in Annex II of Part Three of the Tariff of the United Kingdom.

Commencement Information

I1 Reg. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 “The customs tariff” is defined in section 8(2) of the Taxation (Cross-border Trade) Act 2018.