SCHEDULES
SCHEDULE 20Customs duty: steel products
Duty on certain steel products removed to Northern Ireland on or after 3 March 2021
4
1
After regulation 13 insert—
Amount of section 40A(1) duty for certain steel products
13A
1
This regulation applies to goods if—
a
they are removed to Northern Ireland from Great Britain,
b
they are declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure,
c
they are not relevant goods,
d
they are not Union goods,
e
they are not domestic goods,
f
they are not goods to which regulation 11 applies,
g
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,
h
they would (ignoring this regulation) have been subject to an EU steel safeguarding measure, and
i
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 40A(1) 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 40A(1).
2
In regulation 14 (determination of section 40A charge), after “13,” insert “
13A,
”
.
3
In regulation 16 (relief from section 40A duty), in paragraph (1)(c)—
a
for “regulation” substitute “
regulations
”
;
b
after “13” insert “
and 13A
”
.
4
The amendments made by this paragraph—
a
have effect in relation to goods declared on or after 3 March 2021, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure, and
b
have effect as if made under section 40B of TCTA 2018 (and may be amended or revoked accordingly).