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The Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023
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- UK Statutory Instruments
- 2023 No. 561
- PART 2
- Regulation 7
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Conditions for the application of a DCTS rate
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7.—(1) The DCTS rate applies in respect of qualifying DCTS goods where—
(a)it is claimed by a person in a customs declaration and an HMRC officer determines that the DCTS rate applies because the goods are the qualifying DCTS goods stated on the customs declaration, or
(b)HMRC has made a determination to remit a liability or make a repayment under Part 7 of the Customs (Import Duty) (EU Exit) Regulations 2018(1) (“the Import Duty Regulations”), having determined that the DCTS rate should have been applied to those goods.
(2) Paragraph (1) is subject to a subsequent notification by HMRC that—
(a)a previous notification is null and void under regulation 69 of the Import Duty Regulations, or
(b)a customs declaration is inaccurate under paragraph 14(2)(a) of Schedule 1 to the Act.
(1)
S.I. 2018/1248, to which there are amendments not relevant to these Regulations.
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