10 Preferential rates given unilaterally
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

10  Preferential rates given unilaterally

(1)     The Secretary of State may by regulations establish a scheme (“a trade preference scheme”) under which the rate of import duty applicable to goods, or any description of goods, originating from an eligible developing country is lower than the applicable rate in the customs tariff in its standard form.

(2)     A trade preference scheme may—

(a)     apply to one or more eligible developing

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