Regulation 3

any air‑conditioner described in Part 1 of the First Schedule, from the date specified opposite that air‑conditioner in the third column;

any clothes dryer described in Part 1 of the Second Schedule, from the date specified opposite that clothes dryer in the third column;

any refrigerator described in Part 1 of the Fourth Schedule, from the date specified opposite that refrigerator in the third column;

any television described in Part 1 of the Fifth Schedule, from the date specified opposite that television in the third column;

any motor described in Part 1 of the Sixth Schedule, from the date specified opposite that motor in the third column;

any water heater described in Part 1 of the Eighth Schedule, from the date specified opposite that water heater in the third column.Exclusion for certain regulated goods imported under agreement entered into before 1 July 20262B.—

Paragraph 2A does not apply to any air‑conditioner mentioned in paragraph 2A(a) that is imported on or after 1 July 2026 by a person for the person’s own use and —

is supplied to the person under an agreement entered into before 1 July 2026 and is not a substitute air‑conditioner; or

is supplied pursuant to a warranty in the agreement under which an air‑conditioner mentioned in sub‑paragraph (a) is supplied, as a replacement of the same brand and model as that air‑conditioner.

Paragraph 2A does not apply to any clothes dryer mentioned in paragraph 2A(b) that is imported on or after 1 July 2026 by a person for the person’s own use and —

is supplied to the person under an agreement entered into before 1 July 2026 and is not a substitute clothes dryer; or

is supplied pursuant to a warranty in the agreement under which a clothes dryer mentioned in sub‑paragraph (a) is supplied, as a replacement of the same brand and model as that clothes dryer.

Paragraph 2A does not apply to any refrigerator mentioned in paragraph 2A(c) that is imported on or after 1 July 2026 by a person for the person’s own use and —

is supplied to the person under an agreement entered into before 1 July 2026 and is not a substitute refrigerator; or

is supplied pursuant to a warranty in the agreement under which a refrigerator mentioned in sub‑paragraph (a) is supplied, as a replacement of the same brand and model as that refrigerator.

Paragraph 2A does not apply to any television mentioned in paragraph 2A(d) that is imported on or after 1 July 2026 by a person for the person’s own use and —

is supplied to the person under an agreement entered into before 1 July 2026 and is not a substitute television; or

is supplied pursuant to a warranty in the agreement under which a television mentioned in sub‑paragraph (a) is supplied, as a replacement of the same brand and model as that television.

Paragraph 2A does not apply to any motor mentioned in paragraph 2A(e) that is imported on or after 1 July 2026 by a person for the person’s own use and —

is supplied to the person under an agreement entered into before 1 July 2026 and is not a substitute motor; or

is supplied pursuant to a warranty in the agreement under which a motor mentioned in sub‑paragraph (a) is supplied, as a replacement of the same brand and model as that motor.

Paragraph 2A does not apply to any water heater mentioned in paragraph 2A(f) that is imported on or after 1 July 2026 by a person for the person’s own use and —

is supplied to the person under an agreement entered into before 1 July 2026 and is not a substitute water heater; or

is supplied pursuant to a warranty in the agreement under which a water heater mentioned in sub‑paragraph (a) is supplied, as a replacement of the same brand and model as that water heater.

In this paragraph —“specified goods” means any goods mentioned in paragraph 2A(a), (b), (c), (d), (e) or (f);“substitute”, in relation to any specified goods, means any specified goods that are —

supplied on or after 1 July 2026 pursuant to an agreement mentioned in sub‑paragraph (1)(a), (2)(a), (3)(a), (4)(a), (5)(a) or (6)(a); and

supplied to take the place of any specified goods (X) earlier supplied under that agreement (whether the earlier supply was made before, on or after 1 July 2026), upon the end of the service life of X, as an upgrade of X, or in accordance with any schedule that was agreed upon, where X may or may not be the first item of specified goods supplied under that agreement;“warranty” means a warranty given by a supplier of any specified goods against defects in the components and workmanship in the specified goods, and promising, if the specified goods are defective, to repair or replace the specified goods within the period specified in the warranty.”.