8 The customs tariff
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

8  The customs tariff

(1)     The Treasury must make regulations establishing, and maintaining in force, a system which—

(a)     classifies goods according to their nature, origin or any other factor,

(b)     gives codes to the goods as so classified,

(c)     specifies the rate of import duty applicable to goods falling within those codes (whether by a formula or otherwise), and

(d)     contains rules for determining the amount of import duty applicable to those goods.

(2)     This system is referred

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