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Schedule 3, Part 1, paragraph 1(3)

For the purposes of this paragraph— “commodity code” includes a code denoting a heading or sub-heading; “the Goods Classification Table” means the table so named in Annex Ⅰ in Part Three of the Tariff of the United Kingdom; “the Tariff of the United Kingdom” means the document containing the legal classification and import rate for products being imported into the United Kingdom, entitled “The Tariff of the United Kingdom”, as revised or re-issued from time to time , including by any document published under regulations made under section 8(1) of the Taxation (Cross-border Trade) Act 2018 replacing the same in whole or in part.

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