- a standard case
means a case other than one to which any of sections 9 to 15 or 19(4) apply (preferential rates, quotas, tariff suspension, safeguarding, etc).
- affected industries and consumers
means industries and consumers that would be affected if the safeguarding remedy were, or were not, to be applied;
- an appeal tribunal
has the same meaning as in Chapter 2 of Part 1 of the Finance Act 1994 (see section 7).
- anti-dumping amount
has the meaning given by paragraph 17(3);
- approvals
includes authorisations and licences.
- arms and ammunition
has the meaning specified in regulations made by the Secretary of State, and
- arrangements
includes an understanding of any kind, • “CEMA 1979” means the Customs and Excise Management Act 1979, • “the customs and excise Acts” has the meaning it has in CEMA 1979 (see section 1(1) of that Act);
- at risk of subsequently being moved into the European Union
has the meaning given by regulations made by the Treasury.
- authorised economic operators
means persons authorised in accordance with provision made by or under the regulations.
- authorised persons
means persons authorised in accordance with provision made by or under the regulations.
- bilateral safeguarding investigation
means an investigation under paragraph 6 of Schedule 5 as that provision applies by virtue of this Schedule;
- bilateral safeguarding remedy
has the meaning given in paragraph 23(4)(a) of Schedule 5 as that provision applies by virtue of this Schedule;
- chargeable goods
means” substitute “ subsection “taxable goods” means ”.
- coasting ship
means any ship for the time being engaged in the trade of carrying goods coastwise— a between places in the United Kingdom, or b between a place in the United Kingdom and a place in the Isle of Man. 2 The Commissioners may from time to time give directions as to what trade by water— a between places in the United Kingdom, or b between a place in the United Kingdom and a place in the Isle of Man, is, or is not, to be deemed to be carrying goods coastwise.”
- consumers
includes users of goods or services.
- countervailable subsidy
has the meaning given by paragraph 3(2);
- countervailing amount
has the meaning given by paragraph 17(4);
- customs warehouse
means premises approved under regulations under Schedule 2 to the Taxation (Cross-border Trade) Act 2018 for the purposes of a storage procedure;”
- definitive bilateral safeguarding amount
means the additional amount of import duty mentioned in paragraph 16(3)(a) of Schedule 5 as that provision applies by virtue of this Schedule. • “definitive suspension of tariff rate reduction” has the meaning given in paragraph (aa) of paragraph 16(3) of Schedule 5 (see paragraph 11(1)(a));
- definitive safeguarding amount
has the meaning given by paragraph 16(3)(a);
- definitive suspension of tariff rate reduction
has the meaning given in paragraph (aa) of paragraph 16(3) of Schedule 5 (see paragraph 11(1)(a));
- designated activities
means activities relating to farming, fisheries or forestry which are designated in an order made by the Treasury.”
- directions
means directions in electronic form or otherwise in writing, • “guarantee” includes any indemnity, surety, security and undertaking of any kind, • “HMRC” means Her Majesty's Revenue and Customs, • “HMRC Commissioners” means the Commissioners for Her Majesty's Revenue and Customs, • “HMRC officer” means an officer of Revenue and Customs, • “notice”, except in the expression “public notice”, means a notice in electronic form or otherwise in writing, • “qualifying Northern Ireland goods” has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act) • “specified”, in relation to any regulations or public notice, means specified in, or determined in accordance with, the regulations or public notice, • “subordinate legislation” has the same meaning as in the Interpretation Act 1978, and • “Union customs legislation” means provisions contained in “customs legislation” within the meaning of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), as they have effect as a result of section 7A of the European Union (Withdrawal) Act 201
- directly competitive goods
has the meaning given by paragraph 5;
- dumping investigation
has the meaning given by paragraph 8(2);
- duty
means— (a) import duty, or (b) any duty (however described) imposed by the law of the country or territory that is of a similar character to import duty, and • “specified” means specified in the arrangements.
- duty of customs
includes” substitute “ “relevant levy” means ”.
- eligible goods
means goods— a of a description falling within Schedule 5A, b in the case of imported goods— i upon which any import duty has been paid or deferred (by virtue of the customs and excise Acts or any subordinate legislation made under those Acts), and ii upon which any VAT chargeable under section 1(1)(c) has been paid, or deferred (by virtue of the customs and excise Acts or any subordinate legislation made under those Acts), and c in the case of goods subject to a duty of excise, upon which any excise duty has been paid or deferred under section 127A of the Management Act.”
- excise duty
means any excise duty under— (a) Part 2 of the Finance (No. 2) Act 2023 (alcohol duty), (b) the Hydrocarbon Oil Duties Act 1979,...
- foreign authority
has the meaning given by paragraph 3(4);
- foreign country or territory
means a country or territory outside the United Kingdom;
- free trade agreement
has the meaning given in section 5(1) of the Trade Act 2021;
- free zone
means an area in the United Kingdom designated as a special area for customs purposes under section 100A of CEMA 1979.
- guarantee
includes any indemnity, surety, security and undertaking of any kind, • “HMRC” means Her Majesty's Revenue and Customs, • “HMRC Commissioners” means the Commissioners for Her Majesty's Revenue and Customs, • “HMRC officer” means an officer of Revenue and Customs, • “notice”, except in the expression “public notice”, means a notice in electronic form or otherwise in writing, • “qualifying Northern Ireland goods” has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act) • “specified”, in relation to any regulations or public notice, means specified in, or determined in accordance with, the regulations or public notice, • “subordinate legislation” has the same meaning as in the Interpretation Act 1978, and • “Union customs legislation” means provisions contained in “customs legislation” within the meaning of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), as they have effect as a result of section 7A of the European Union (Withdrawal) Act 2018;
- HMRC
means Her Majesty's Revenue and Customs, • “HMRC Commissioners” means the Commissioners for Her Majesty's Revenue and Customs, • “HMRC officer” means an officer of Revenue and Customs, • “notice”, except in the expression “public notice”, means a notice in electronic form or otherwise in writing, • “qualifying Northern Ireland goods” has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act) • “specified”, in relation to any regulations or public notice, means specified in, or determined in accordance with, the regulations or public notice, • “subordinate legislation” has the same meaning as in the Interpretation Act 1978, and • “Union customs legislation” means provisions contained in “customs legislation” within the meaning of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), as they have effect as a result of section 7A of the European Union (Withdrawal) Act 2018;
- increased quantities
has the meaning given by paragraph 1;
- industries
includes—
- interested parties
means the governments of such foreign countries or territories, or such other persons, as may be specified in regulations made under this sub-paragraph for the purposes of the provision in question.
- international dispute decision
means—
- international excise arrangements
means arrangements which— (a) have effect by virtue of an Order in Council under section 173 of the Finance Act 2006, and (b) relate to any excise duty or any duty corresponding to excise duty imposed under the law of the territory, or any of the territories, in relation to which the arrangements have been made, and • “revenue trader” has the meaning given by section 1(1) of the Customs and Excise Management Act 1979.
- international VAT arrangements
means arrangements which— (a) have effect by virtue of an Order in Council under section 173 of the Finance Act 2006, and (b) relate to VAT or any tax corresponding to VAT imposed under the law of the territory, or any of the territories, in relation to which the arrangements have been made, and • “Schedule 11 information power” means any power of the Commissioners under Schedule 11 relating to— (a) the keeping of accounts, (b) the making of returns and the submission of other documents to the Commissioners, (c) the production, use and contents of invoices, (d) the keeping and preservation of records, and (e) the furnishing of information and the production o
- means of transport
means— a any ship which exceeds 7.5 metres in length, b any aircraft the take-off weight of which exceeds 1550 kilograms, or c any motorised land vehicle which— i has an engine with a displacement or cylinder capacity exceeding 48 cubic centimetres, or ii is constructed or adapted to be electrically propelled using more than 7.2 kilowatts, but only if the ship, aircraft or vehicle is intended for the transport of persons or goods. 5F The Treasury may by order vary sub-paragraph (5E) by adding or deleting any ship, aircraft or vehicle of a description specified in the order to or from those which are for the time being specified there.”
- modified
means amended, added to or omitted from.
- overseas exporter
means a person outside the United Kingdom that exports goods to the United Kingdom;
- postal packet
has the meaning given by the Postal Services Act 2000.
- private pleasure-flying
means the use of an aircraft otherwise than for commercial purposes by— a the owner of the aircraft, or b any other person entitled to use it. 6B For the purposes of subsection (6A), the cases in which an aircraft is to be regarded as used for commercial purposes include any case where— a consideration is provided by any person for the use of the aircraft (whether for the carriage of passengers or goods or for the supply of services or otherwise), or b the aircraft is used for the purposes of any public authority. 6C Regulations may provide for other cases in which use of an aircraft is treated as being, or not being, private pleasure-flying for the purposes of this
- provisional bilateral safeguarding amount
means the additional amount of import duty mentioned in paragraph (11)(3)(a) of Schedule 5 as that provision applies by virtue of this Schedule;
- provisional safeguarding amount
has the meaning given by paragraph 11(3)(a);
- provisional suspension of tariff rate reduction
has the meaning given in paragraph (aa) of paragraph 11(3) of Schedule 5 (see paragraph 8(1)(a));
- provisional tariff rate quota
has the meaning given by paragraph 11(3)(b);
- qualifying case
means a case where— (a) a person is authorised to declare goods for an inward processing procedure, or (b) a person is granted a retrospective authorisation.
- qualifying Northern Ireland goods
has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act) • “specified”, in relation to any regulations or public notice, means specified in, or determined in accordance with, the regulations or public notice, • “subordinate legislation” has the same meaning as in the Interpretation Act 1978, and • “Union customs legislation” means provisions contained in “customs legislation” within the meaning of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), as they have effect as a result of section 7A of the European Union (Withdrawal) Act 2018;
- regulations
means regulations made by the Secretary of State;
- Relevant foreign country or territory
means—
- Relevant international arrangement
means an arrangement between Her Majesty's government in the United Kingdom and the government of the country or territory which includes provision in relation to the time at which goods are to be regarded as imported into the United Kingdom.”
- relevant levy
means ”.
- relevant subordinate legislation
means any subordinate legislation within the meaning of the Interpretation Act 1978 made under—
- revenue trader
has the meaning given by section 1(1) of the Customs and Excise Management Act 1979.
- safeguarding investigation
has the meaning given by paragraph 6(2);
- Schedule 11 information power
means any power of the Commissioners under Schedule 11 relating to— (a) the keeping of accounts, (b) the making of returns and the submission of other documents to the Commissioners, (c) the production, use and contents of invoices, (d) the keeping and preservation of records, and (e) the furnishing of information and the production of documents.”
- section 55A statement
means a statement which is required to be submitted to the Commissioners in accordance with regulations under paragraph 2(3A) of Schedule 11.”
- special Customs procedure
means—
- specified
means specified in the arrangements.
- Specified period
means such period as may be specified by regulations.
- subordinate legislation
has the same meaning as in the Interpretation Act 1978, and • “Union customs legislation” means provisions contained in “customs legislation” within the meaning of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), as they have effect as a result of section 7A of the European Union (Withdrawal) Act 2018;
- subsidisation investigation
has the meaning given by paragraph 8(4);
- subsidy
has the meaning given by paragraph 3(3);
- tariff rate quota
has the meaning given by paragraph 16(3)(b);
- taxable goods
means ”.
- the appropriate Minister
means—
- the approved quantity of other goods
means a quantity of the other goods that is determined by reference to a specified methodology.
- the customs and excise Acts
has the meaning it has in CEMA 1979 (see section 1(1) of that Act);
- the customs duty provisions
means any provision made by or under—
- the enhanced amount
means the sum produced by multiplying £20,000 by the number of notices in respect of which the contravention or failure to comply has not been remedied by the date specified in the notice, b the date specified in a notice must be one that falls after the end of the period of 14 days beginning with the day on which the notice is given, and c if a notice has already been given, a further notice may not be given on or before the date specified in any earlier notice.”
- the implementing VAT regulation
means Council Implementing Regulation (EU) No 282/2011, and • “the principal VAT directive” means Council Directive 2006/112/EC on the common system of value added tax.
- the normal rate
means the rate that, at the time of the declaration or breach (as the case may be), would be applicable if section 19(4) were ignored.
- the permitted period
means—
- the prescribed period
means the period of 3 months.”
- the principal VAT directive
means Council Directive 2006/112/EC on the common system of value added tax.
- the relevant date
means the date of the removal of the restriction;
- the relevant number of days
means— i where the goods have been imported by air, 7 clear days, and ii in any other case, 14 clear days;”
- the transaction value
means the total amount of the consideration— subject to the inclusion or exclusion of matters specified in regulations made by the Treasury.
- the WTO
means the World Trade Organisation.
- the WTO Agreement
means the agreement establishing the WTO signed at Marrakesh on 15 April 1994.
- undertaking
means—
- Union customs legislation
means provisions contained in “customs legislation” within the meaning of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), as they have effect as a result of section 7A of the European Union (Withdrawal) Act 2018;
- Union goods
has the meaning it has in that Regulation;
- vehicle operator
means— (a) in the case a ship, the master of the ship, (b) in the case of an aircraft, the commander of the aircraft, (c) in the case of a railway vehicle, the person designated as train manager by the person operating the international service on which the railway vehicle is engaged, and (d) in the case of any other vehicle, the person in charge of the vehicle;”
- working day
means any day other than a Saturday, a Sunday or a day that is a bank holiday under the Banking and Financial Dealings Act 1971 in any part of the United Kingdom.