TCOs not to apply to goods described by reference to their end use or certain goods
269SJ TCOs not to apply to goods described by reference to their end use or certain goods
The Comptroller‑General of Customs must not make a TCO in respect of goods:
described in terms other than generic terms; or
described in terms of their intended end use; or
declared by the regulations to be goods to which a TCO should not extend.
Without limiting the meaning of the reference in paragraph (1)(aa) to goods described in generic terms, goods are taken not to be so described if their description, either directly or by implication, indicates that they are goods of a particular brand or model, or that a particular part number applies to the goods.
If a regulation is made for the purposes of paragraph (1)(b) in respect of goods to which a TCO applies, that TCO must be taken, to the extent that it covers those goods, to have been revoked by the Comptroller‑General of Customs on the day those regulations came into effect.
Where a TCO is taken to have been revoked under subsection (2) to the extent that it covers goods the subject of a regulation made for the purposes of paragraph (1)(b), the Comptroller‑General of Customs must, as soon as practicable after the making of the regulation, by notice published in the Gazette, inform interested persons:
of the fact that the regulation has been made; and
of its effect on the TCO; and
of the day on which the TCO is taken to have been so revoked.
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.