Regulation 21
1.—(1) For the purposes of this Schedule—
(a)a thing “falls within” a commodity code if it is, or would be, classified under that commodity code, as set out in the Goods Classification Table;
(b)a thing “falls within” a chapter if it is, or would be, classified under that chapter, as set out in the Goods Classification Table;
(c)where a commodity code or chapter is preceded by “ex”, the goods specified in this Schedule constitute only a part of the scope of the commodity code or chapter and must fall within both the description given to that code or chapter in this Schedule and the scope of the code or chapter in the Goods Classification Table.
(2) For the purposes of determining whether or not a thing is, or would be, “classified” in accordance with sub-paragraph (1), the rules of interpretation contained in the following have effect—
(a)Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom;
(b)notes to a section or chapter of the Goods Classification Table.
(3) For the purposes of this paragraph—
“commodity code” includes a code denoting a heading or sub-heading;
“the Goods Classification Table” means the table so named in Annex Ⅰ in Part Three of the Tariff of the United Kingdom;
“the Tariff of the United Kingdom” means the document containing the legal classification and import rate for products being imported into the United Kingdom, entitled “The Tariff of the United Kingdom”, as revised or re-issued from time to timeM1 [F1, including by any document published under regulations made under section 8(1) of the Taxation (Cross-border Trade) Act 2018 replacing the same in whole or in part].
Textual Amendments
F1Words in Sch. 3 para. 1(3) inserted (31.12.2020 immediately after IP completion day) by The Sanctions (EU Exit) (Miscellaneous Amendments) (No. 2) Regulations 2020 (S.I. 2020/590), regs. 1(2), 10(14); S.I. 2020/1514, reg. 4
Commencement Information
I1Sch. 3 para. 1 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
Marginal Citations
M1The Tariff of the United Kingdom, Version 1.0, is available electronically from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/785939/Tariff_Reference_Document_13_March_2019.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.
2. Any thing falling within the following commodity codes—U.K.
7304 11 00
7304 19 10
7304 19 30
7304 19 90
7304 22 00
7304 23 00
7304 29 10
7304 29 30
7304 29 90
7305 11 00
7305 12 00
7305 19 00
7305 20 00
7306 11
7306 19
7306 21 00
7306 29 00
8207 13 00
8207 19 10
8413 82 00
8413 92 00
8430 49 00
8705 20 00
8905 20 00
8905 90 10
Commencement Information
I2Sch. 3 para. 2 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
3. Any thing falling—U.K.
(a)within a commodity code mentioned in column 1 of the following table; and
(b)within the description in column 2 beside that code.
| Code | Description |
| ex 8413 50 | Reciprocating positive displacement pumps for liquids, power-driven with a maximum flow-rate greater than 18 m 3 /hour and a maximum outlet pressure greater than 40 bar, specially designed to pump drilling muds and/or cement into oil wells |
| ex 8413 60 | Rotary positive displacement pumps for liquids, power-driven with a maximum flow-rate greater than 18 m 3 /hour and a maximum outlet pressure greater than 40 bar, specially designed to pump drilling muds and/or cement into oil wells |
| ex 8431 39 00 | Parts suitable for use solely or principally with the oil field machinery of heading 8428 |
| ex 8431 43 00 | Parts suitable for use solely or principally with the oil field machinery of subheadings 8430 41 or 8430 49 |
| ex 8431 49 | Parts suitable for use solely or principally with the oil field machinery of heading 8426, 8429 and 8430 |
Commencement Information
I3Sch. 3 para. 3 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
[F23A. Any thing falling within the first column of the following table.U.K.
| Item | Regulation 53A applies? |
|---|---|
| a. [F3Oil and gas exploration equipment, software and data, e.g. seismic analysis data.] | |
| b. Hydraulic fracturing items, as follows: | |
| b.1. Hydraulic fracturing design and analysis software and data. | |
| b.2. Hydraulic fracturing proppant, fracking fluid, and chemical additives therefor. | Yes |
| b.3. High pressure pumps. | Yes] |
Textual Amendments
F2Sch. 3 para. 3A inserted (15.7.2022) by The Russia (Sanctions) (EU Exit) (Amendment) (No. 11) Regulations 2022 (S.I. 2022/792), regs. 1(2), 12(7) (with reg. 13)
F3Words in Sch. 3 para. 3A substituted (21.4.2023) by The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/440), regs. 1(2), 14(3)
4. Any thing falling within the following chapters—U.K.
(a)chapters 25 to 29;
(b)chapters 72 to 76;
(c)chapters 78 to 81;
(d)chapter 86;
(e)chapters 88 and 89; and
(f)chapter 98.
Commencement Information
I4Sch. 3 para. 4 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
5. Any thing falling within the following commodity codes—U.K.
3824
3826 00
8207 13 00
8207 19 10
8401 to 8418
8420 to 8432
8435 to 8437
8439 to 8443
8444 00
8445
8447
8448
8449 00 00
8450
8452 to 8468
8470 to 8484
8486
8487
8501 to 8505
8507
8511
8514
8515
8525 to 8548
8701
8702
8704
8705
8706 00
8709
8710 00 00
8716
7106 to 7112
9013 to 9015
9025 to 9033
Commencement Information
I5Sch. 3 para. 5 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)