The Customs Reviews and Appeals (Binding Tariff Information) Regulations 1995

• Citation: S.I. 1995/2351
• Sections: 3

Section 1

(1) These Regulations may be cited as the Customs Reviews and Appeals (Binding Tariff Information) Regulations 1995 and shall come into force on 1 October 1995.

(2) In these Regulations—

“ the Act ” means the Finance Act 1994;

“the Community provisions relating to binding tariff information” means Article 12 of Council Regulation ( EEC ) No. 2913/92 establishing the Community Customs Code and Articles 5 to 7 of Commission Regulation (EEC) No. 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No. 2913/92 ;

“binding tariff information”and “tariff classification” have the same meanings as in the Community provisions relating to binding tariff information;

“the Commissioners” means the Commissioners of Customs and Excise.

Section 2

Section 14 of the Act, as it applies to the decisions mentioned in section 14(1) of the Act, shall apply to the following decisions of the Commissioners, so far as they are made for the purposes of the Community provisions relating to binding tariff information—

(a) any decision as to the determination of the tariff classification of any goods;

(b) any decision as to whether or not binding tariff information is to be supplied;

(c) any decision as to whether or not any binding tariff information is to be annulled, withdrawn or revoked.

Section 3

Section 16(4) of the Act (supervisory jurisdiction) shall have effect as if decisions (b) and (c) mentioned in regulation 2 above were of a description specified in Schedule 5 to the Act.