Schedule 3, Part 1, paragraph 1(2)

For the purposes of determining whether or not a thing is, or would be, “classified” in accordance with sub-paragraph (1), the rules of interpretation contained in the following have effect— Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom; notes to a section or chapter of the Goods Classification Table.

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Source: legislation.gov.uk · retrieved 2026-08-30