Amount of section 30A(3) duty for certain steel products

7A

1

This regulation applies to goods if—

a

they are imported into the United Kingdom as a result of their entry into Northern Ireland,

b

they are not relevant goods,

c

they are not Union goods,

d

the origin of the goods (as determined in accordance with the provisions of Union customs legislation in force relating to non-preferential origin) is neither in the United Kingdom nor in the European Union,

e

they are declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure,

f

they would (ignoring this regulation) have been subject to the EU steel safeguarding measure, and

g

if they had instead been imported into a member State they would have benefitted from tariff-rate quota in relation to that measure.

2

For the purpose of determining the amount of duty charged under section 30A(3) of the Act in respect of goods to which this regulation applies—

a

the EU steel regulation does not apply, and

b

the steel safeguards notice applies as if references to import duty were to duty charged under section 30A(3).