The Customs (Tariff and Miscellaneous Amendments) (No. 5) Regulations 2026
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Change 1
4 Amendment to regulation 9 (quota goods)
(1) Regulation 9 (quota goods) is amended as follows. (2) In paragraph (1), for “Goods qualify” substitute “Subject to paragraph (1A), goods qualify”. (3) After paragraph (1) insert— (1A) In the case of goods listed in Part B of the Steel Quota Table, where the quantity of goods originating from a country or territory and imported into the United Kingdom during a quota period exceeds 40% of the quota volume for those goods, only the quantity of those goods which is within 40% of the relevant quota volume qualifies as quota goods. (1B) For the purposes of paragraph (1A), where one or more consignments of goods originating from a country or territory and imported into the United Kingdom is or are of a quantity which is partly within 40% of the quota volume for those goods but which also partly exceeds that 40% of the quota volume, only the quantity of those goods which is within 40% of the relevant quota volume qualifies as quota goods. .
4 Amendment to regulation 9 (quota goods)
(1) Regulation 9 (quota goods) is amended as follows. (2) In paragraph (1), for “Goods qualify” substitute “Subject to paragraph (1A), goods qualify”. (3) After paragraph (1) insert— (1A) In the case of goods listed in Part B of the Steel Quota Table, where the quantity of goods originating from a country or territory and imported into the United Kingdom during a quota period exceeds 40% of the quota volume for those goods, only the quantity of those goods which is within 40% of the relevant quota volume qualifies as quota goods. (1B) For the purposes of paragraph (1A), where one or more consignments of goods originating from a country or territory and imported into the United Kingdom is or are of a quantity which is partly within 40% of the quota volume for those goods but which also partly exceeds that 40% of the quota volume, only the quantity of those goods which is within 40% of the relevant quota volume qualifies as quota goods. .
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