The Customs Reviews and Appeals (Tariff and Origin) Regulations 1997
The making of these Regulations is consequent on the coming into force of Regulation (EC) No. 82/97 of the European Parliament and of the Council and Commission Regulation (EC) No. 12/97. Those Regulations amend the Community provisions relating to binding tariff information to be found in Article 12 of Council Regulation (EEC) No. 2913/92 establishing the Community Customs Code and Title II of Part I of Commission Regulation (EEC) No. 2454/93 laying down provisions for the implementation of Regulation (EEC) 2913/92. The new provisions introduced by Regulations (EC) Nos. 82/97 and 12/97 re-enact the previous provisions relating to binding tariff information and additionally provide for customs authorities to issue binding origin information.