The Customs (Import Duty) (EU Exit) Regulations 2018

[^c23522131]: See section 21(1) of the Act concerning the meanings of “direct agent” and “indirect agent”.

[^c23522141]: “A relevant event occurs” is defined in paragraph 15(2) of Schedule 1 to the Act.

[^c23756371]: Reg. 84 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

[^c23756381]: Reg. 85 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

[^c23756391]: Reg. 86 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

[^c23756401]: Reg. 87 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

[^c23756411]: Reg. 88 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

[^c23756421]: Reg. 89 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

[^c23522151]: “An outward processing procedure” is defined in section 36(2) of the Act.

[^c23522161]: “An inward processing procedure” is defined in paragraph 8 of Schedule 2 to the Act.

[^c23522171]: “An authorised use procedure” is defined in paragraph 13 of Schedule 2 to the Act.

[^c23522181]: “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

[^c23522191]: “A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.

[^c23756431]: Reg. 90 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

[^c23756441]: Reg. 91 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

[^c23756461]: Reg. 93 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

[^c23522201]: “Chargeable goods” is defined in section 2 of the Act.

[^c23522211]: “Domestic goods” is defined in section 33 of the Act.

[^c23756471]: Reg. 94 in force at 2.1.2019 for specified purposes, see reg. 1(4)(d)

[^c23522221]: 2003 c. 14.

[^c23756481]: Reg. 95 in force at 2.1.2019 for specified purposes, see reg. 1(4)(d)

[^c23756491]: Reg. 96 in force at 2.1.2019 for specified purposes, see reg. 1(4)(d)

[^c23756501]: Reg. 97 in force at 2.1.2019 for specified purposes, see reg. 1(4)(d)

[^c23522231]: “Comprehensive guarantee” is defined in paragraph 8(1)(b) of Schedule 6 to the Act.

[^c23522241]: “Special Customs procedure” is defined in section 3 of the Act.

[^c23522251]: “The free-circulation procedure” is defined in section 3 of the Act.

[^c23756511]: Reg. 98 in force at 2.1.2019 for specified purposes, see reg. 1(4)(d)

[^c23756521]: Reg. 99 in force at 2.1.2019 for specified purposes, see reg. 1(4)(d)

[^c23522261]: 2010 c. 4.

[^c23522271]: S.I. 2018/1249.

[^c23756531]: Reg. 101 in force at 2.1.2019 for specified purposes, see reg. 1(4)(d)

[^c23522281]: “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

[^c23522291]: 2000 c. 36; “public authority” is defined in section 3 of that Act.

[^c23522301]: 2002 asp 13; “Scottish public authority” is defined in section 3 of that Act.

[^c23522321]: Section 35 defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.

[^c23522331]: “Domestic goods” are defined in section 33 of the Act.

[^c23522351]: “A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.

[^c23522361]: “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

[^c23522371]: “An inward processing procedure” is defined in paragraph 8 of Schedule 2 to the Act.

[^c23522381]: 1995 c. 21.

[^c23522411]: Section 5 is amended by paragraph 6 of Schedule 7 to the Act.

[^c23522421]: See section 34 of the Act on the presentation of goods to Customs on import.

[^c23522431]: See section 16(3) of the Act for the definition of “transaction value”.

[^c23522441]: Available from: https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^c23522451]: Defined in section 37(1) of the Act as “the World Trade Organisation”.

[^c23522461]: Available from: http://www.wcoomd.org/-/media/wco/public/global/pdf/topics/valuation/instruments-and-tools/gatt/arti7_gen_agreemt.pdf?db=web. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^c23522471]: “Special Customs procedure” is defined in section 3(4) of the Act.

[^c23522481]: “Chargeable goods” is defined in section 2 of the Act.

[^c23522501]: Available from: https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^c23522511]: Available from: https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^c23522521]: Available from: http://www.wcoomd.org/-/media/wco/public/global/pdf/topics/valuation/instruments-and-tools/gatt/arti7_gen_agreemt.pdf?db=web. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^c23522531]: See section 3(3) of the Act.

[^c23522541]: See section 3 of the Act.

[^c23522551]: Section 35 of CEMA 1979 is amended by Schedule 1 to the Isle of Man Act 1979 (c. 58), sections 37, 38 and 46 of the Criminal Justice Act 1982 (c. 48), Schedule 1 to the Territorial Sea Act 1987 (c. 49), section 35 of the Immigration, Asylum and Nationality Act 2006 (c. 13) and paragraph 27 of Schedule 7 to the Act and S.I. 1992/3095.

[^c23522561]: Section 36 of CEMA 1979 is amended by Schedule 1 to the Isle of Man Act 1979 and sections 37, 38 and 46 of the Criminal Justice Act 1982.

[^c23522571]: Section 35 of the Act defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.

[^c23522581]: The definition of “vehicle” is amended by paragraph 4(2)(l) of Schedule 7 to the Act.

[^c23522591]: Section 159(1) of CEMA 1979 is amended by Schedule 1 to the Isle of Man Act 1979, Schedule 4 to the Finance Act 1984 (c. 43), section 117 of the Finance Act 2008 (c. 9) and paragraph 107 of Schedule 7 to the Act.

[^c23522601]: Section 30 of CEMA 1979 is amended by sections 37 and 46 of the Criminal Justice Act 1982 and paragraph 22 of Schedule 7 to the Act.

[^c23522611]: For acceptance of Customs declarations, see paragraphs 10 to 12 of Schedule 1 to the Act.

[^c23522621]: For verification of Customs declarations, see paragraph 13 of Schedule 1 to the Act.

[^c23522631]: For release and discharge of goods to and from a Customs procedure, see paragraph 17 of Schedule 1 to the Act.

[^c23522641]: The expressions are found in Article 5 of the UCC except where otherwise indicated.

[^c23522651]: See also Article 56 of the UCC.

[^c23522661]: The customs procedures are the release for free circulation procedure and the types of special procedure.

[^c23522671]: See Article 22 of the UCC.

[^c23522681]: See also Title VII of the UCC concerning special procedures.

[^c23522701]: See Article 188 of the UCC.

[^c23522711]: “Chargeable goods” is defined in section 2 of the Act.

[^c23522721]: See section 19 of the Act concerning a relief from a liability to import duty.

[^c23522731]: “Special Customs procedure” is defined in section 3(4) of the Act.

[^c23522741]: Paragraphs 13 and 14 of Schedule 1 to the Act concern the verification of Customs declarations.

[^c23522751]: Paragraph 4 of Schedule 6 to the Act concerns the period before the end of which a notification of a liability to pay import duty must be given.

[^key-54a1cffcae3764412eacfae1d3b3aeff]: Pt. 9 modified (2.1.2019) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(3)(c), 3 (with reg. 8)

[^key-8c177ed2a8a7e8adb63d0093180332aa]: Pt. 9 applied (with modifications) (22.2.2019 for specified purposes) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(3)(d), 59(1)

[^key-518042dca271308f01033ccda6e6d933]: Reg. 99(1A)(a) modified (8.4.2019) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(13) (with reg. 2); S.I. 2019/819, reg. 3(c)

[^key-0fd6c87a37fb199d0b1da828526881e2]: Reg. 97 applied (with modifications) (8.4.2019) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 7(3) (with reg. 2); S.I. 2019/819, reg. 3(c)

[^key-1149a56afb7c06ffbf75d7bcc16b2bf2]: Reg. 43(2)(b)(3)(b) in force at 8.4.2019 with effect as if reg. 43(1)-(3) is in force by S.I. 2019/819, reg. 3(b)

[^key-8657b79b4d8cb03b9b7e72694524e72c]: Reg. 129 in force at 27.9.2019 by S.I. 2019/1282, reg. 2(a)

[^key-08ff16b1267b6257fd4d281bbad91026]: Reg. 130 in force at 27.9.2019 by S.I. 2019/1282, reg. 2(a)

[^key-c2b3e66ee83bd2b1f6549317ada3a842]: Reg. 3(2)(3) in force at 27.9.2019 for specified purposes by S.I. 2019/1282, reg. 2(a)

[^key-51c57deb9ca2bd50c705f799e2b6d3b2]: Words in reg. 101(1)(e)(i) substituted (3.10.2019) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(3)(b), 11(18)

[^key-19441b44e29e310b525a318e0fc01ef1]: Words in reg. 85(1) substituted (16.10.2019) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(4), 2(16)(a)

[^key-0a817893017f683365437319ef3926c2]: Reg. 85(3)(4) inserted (16.10.2019) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(4), 2(16)(b)

[^key-733718f39190e6be41f088a1b8bca5a3]: Reg. 89(3A) inserted (16.10.2019) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(4), 2(17)(a)

[^key-565ec7fe05febcdeb1cde2e4743813d0]: Words in reg. 89(4) omitted (16.10.2019) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(4), 2(17)(b)

[^key-657dcc1e16e1c8d7674f980ba0d68bde]: Word in reg. 90(b) omitted (16.10.2019) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(4), 2(18)(a)

[^key-9cdf59817576900b231f80caec50edb7]: Reg. 90(ba) inserted (16.10.2019) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(4), 2(18)(b)

[^key-8c830264ded5f43aa7069e3229ad6335]: Words in reg. 90(c) inserted (16.10.2019) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(4), 2(18)(c)

[^key-933f78243a7e5f0f9d23863bf4dc1b8a]: Reg. 36(2)(c) substituted (31.10.2019) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(3)(a), 2(9)

[^key-a4cb272b4355d409b29911b821e9703d]: Words in reg. 31(2) substituted (1.10.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(3), 7(4)

[^key-25e6949d8dd1c5a23d5d6264a22d705a]: Reg. 14 revocation of earlier affecting provision S.I. 2019/326, reg. 9(1) (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(a)

[^key-0efd15b24a669926887f68b6e2c3ed5d]: Reg. 31(7)(a) revocation of earlier affecting provision S.I. 2019/326, reg. 9(2)(c) (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(b)

[^key-8115c753afa696bf1c0b35a5be5f24a9]: Reg. 98(3) revocation of earlier affecting provision S.I. 2019/326, reg. 12(2)(c)(d) (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(4)(a)(b)

[^key-239450a02966ce2790aa37d5ae5be7b8]: Words in reg. 31(2) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(6)(a)(i)(bb)

[^key-d3308dd4319182def3f922f82126af72]: Words in reg. 31(2)(a) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(6)(a)(ii)

[^key-c2f2daf3208f7456b45c23fd34f8062c]: Words in reg. 31(2)(b) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(6)(a)(iii)(aa)

[^key-082619863819143ce70fe0102bd6b3a2]: Reg. 31(2)(c) substituted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(6)(a)(iv)

[^key-0ce00940f36f7dbc4aac2ba9f43bb760]: Reg. 31(2)(d) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(6)(a)(v)

[^key-5046ec7813505c3fb58137054942a296]: Reg. 31(4A) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(6)(b)

[^key-db7d03b59429e8c35c1f536f82c6c4cb]: Words in reg. 37(3) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(7)(b)(i)

[^key-99bafb6be4034e09b1079b61c1af4c9f]: Words in reg. 37(3)(a) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(7)(b)(ii)(aa)

[^key-5a6cf2a479140eb862b3c0f0f0363d13]: Reg. 37(3)(b) substituted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(7)(b)(iii)

[^key-a9b66f1ce2065effa41962fc3970248c]: Reg. 37(3)(c) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(7)(b)(iv)

[^key-919245b47bdec305dba0e4b8557a9543]: Reg. 37(3A) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(7)(c)

[^key-81fe82f7d443d9ebda38bab498b846e9]: Word in reg. 37(3)(a) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(7)(b)(ii)(bb)

[^key-8474a9475bbd26477eba6d354e65687d]: Words in reg. 31(2) substituted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(6)(a)(i)(aa)

[^key-4f2cc98b47edbab7cbf722d97baa550b]: Word in reg. 31(2)(b) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(6)(a)(iii)(bb)

[^key-c2e58d601c9b630e6f96d0a536157dfe]: Reg. 37A omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(8)

[^key-a44a254760acbe4a6319e460bede9efe]: Reg. 91(6) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 3(10)

[^key-3b0b25898790611c806a2a7cf1291dcb]: Pt. 4 Ch. 3 s. 3 revocation of earlier affecting provision S.I. 2019/326, reg. 9(2)(c) (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(f)

[^key-11054f4b15dba6bc43b9d1b238bcc629]: Reg. 43(10) omitted (23.12.2020) by virtue of The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(3), 3(2)(c)

[^key-88f558b3a4a9e60caef329d8d3abd7bb]: Words in reg. 43(5)(b) omitted (23.12.2020) by virtue of The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(3), 3(2)(a)(i)

[^key-c840194038514c6d2837e3870d496d1a]: Reg. 43(5)(b)(iii) inserted (23.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(3), 3(2)(a)(iv)

[^key-320c426ed945b405bbb0d880f5538d92]: Word in reg. 43(5)(b)(i) omitted (23.12.2020) by virtue of The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(3), 3(2)(a)(ii)

[^key-63cb1578be82de60eb89a9aa426d53e0]: Reg. 43(5)(b)(ii) word inserted (23.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(3), 3(2)(a)(iii)

[^key-f8b14323fef86500270fdef3196db3f4]: Words in reg. 43(8)(b) omitted (23.12.2020) by virtue of The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(3), 3(2)(b)(i)

[^key-d07c8b1be388773355eb93092bbe4ad8]: Reg. 43(8)(b)(iii) inserted (23.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(3), 3(2)(b)(iv)

[^key-8674109e76371180ff5f5e5d78044776]: Word in reg. 43(8)(b)(i) omitted (23.12.2020) by virtue of The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(3), 3(2)(b)(ii)

[^key-fa8edf6cec40f15384e66ce008dea6ce]: Word in reg. 43(8)(b)(ii) inserted (23.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(3), 3(2)(b)(iii)

[^key-302606d159bff3b39c5b1dbf0584ce62]: Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

[^key-f440e9ad7acba804821d27367fcc7ef6]: Regs. 87-91 excluded (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 8; S.I. 2020/1643, reg. 2, Sch.

[^key-98bc577f7299799a744a1ede2b4c5159]: Regs. 85-91 applied (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 8; S.I. 2020/1643, reg. 2, Sch.

[^key-d456698f7c6b0627bf2fb112c1ac950d]: Pt. 13C inserted (1.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(3), 3(15); S.I. 2020/1643, reg. 2, Sch.

[^key-ed75b78f66b47b102454f978ac1767df]: Reg. 91(2)(a) modified (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 5 (with reg. 7); S.I. 2020/1643, reg. 2, Sch.

[^key-f14b5843c1547c43be29d4cf35bc4dca]: Words in reg. 37(1) inserted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(a)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-d195f864da82a548681e30a7fe689cd9]: Word in reg. 37(1) omitted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-89921260868b0eff5c553d45c720437b]: Reg. 37(2) omitted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-7db1a6d01ad1138ae4b12c632629036c]: Word in reg. 37(3)(a) omitted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(c)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-0ba5adce125ede9b10f5bcc00563b310]: Words in reg. 97(4) inserted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 12(1)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-fdd912a6e3b25c1fe0fd49343e5d4c21]: Word in reg. 97(6) substituted (31.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2)(5)(a), 7(9); S.I. 2020/1643, reg. 2, Sch.

[^key-d108bfefe14cf338a2c4c2c878399e33]: Words in reg. 99(1) inserted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 12(3)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-03e84022d93f1feae2a9bccd5ea74707]: Reg. 99(2)(a) substituted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 12(3)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-e708d4d7a36fbbd9e18b7cc260c4841d]: Reg. 99(3)(a) substituted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 12(3)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-9cca2c05137f8e3e4bc42f743509fc19]: Words in reg. 99(4) substituted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 12(3)(e); S.I. 2020/1643, reg. 2, Sch.

[^key-dbdfe2c8e22a585d9fa98eeca7fc13d7]: Reg. 27(1) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(6) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

[^key-cc29632fe010d90bfca46d014e7e9755]: Reg. 41(1)(d) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(8) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

[^key-11e049fe47583e3eb4e619b1a25cb776]: Reg. 67(2)(a)(ii) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(11) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

[^key-2aa24a3931d599ed4dc6bcb7de1e28ff]: Reg. 155(2)(b) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(15) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

[^key-c8ccaf7a98b1066573f0bb4e364f5b24]: Reg. 43(10) modified (31.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2019/385, reg. 5(9) (as amended by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2)(5)(d), 9; S.I. 2020/1643, reg. 2, Sch.)

[^key-bf13aa72cc3d4651b3770bf36984686c]: Reg. 31(8)(c) modified (31.12.2020) by S.I. 2019/385, reg. 5(6C) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 8(2)(a); S.I. 2020/1643, reg. 2, Sch.)

[^key-501da055854b322b1c090dde157c655c]: Reg. 37(7)(c) modified (31.12.2020) by S.I. 2019/385, reg. 5(6D) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 8(2)(a); S.I. 2020/1643, reg. 2, Sch.)

[^key-ab8dd1e90a02d96ef9635fc0f4a4a407]: Reg. 29C(6) modified (31.12.2020) by S.I. 2019/385, reg. 5(6B) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 8(2)(a); S.I. 2020/1643, reg. 2, Sch.)

[^key-7eaa0e454d0dfc9d6d36e66017ba0303]: Pt. 9 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(3)(d), 59(1); S.I. 2020/1643, reg. 2, Sch.

[^key-ee3beab34d2a16480972ab423209d8b6]: Pt. 9 modified (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 42(4); S.I. 2020/1643, reg. 2, Sch.

[^key-f2a8faf6add7c21b8d81d28c22cf36ef]: Pt. 9 modified (1.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2)(4)(b), 3(2); S.I. 2020/1643, reg. 2, Sch.

[^key-d5654f280b65066860d88d4791270b82]: Pt. 10 modified (31.12.2020) by S.I. 2018/1247, Sch. 2 para. 6 (as inserted by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 10(4); S.I. 2020/1643, reg. 2, Sch.)

[^key-cd5fe9bf8d67d48ab1e10afb04708c15]: Pt. 10 modified (31.12.2020) by S.I. 2018/1249, reg. 4(3) (as inserted by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(2)(e); S.I. 2020/1643, reg. 2, Sch.)

[^key-4aaf4a35e88bf27ccd8bba579ef4d81b]: Pt. 10 modified (31.12.2020) by S.I. 2018/1258, Sch. 3 para. 4(1C) (as inserted by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 13(3)(a)(ii); S.I. 2020/1643, reg. 2, Sch.)

[^key-3b215733b0bd1af66993893b5fdf4612]: Pt. 12 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

[^key-d6ee7542387b5041523a2599d06622cd]: Pt. 13 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

[^key-60e2efcc2f85928a995ae98dd1574c9c]: Pt. 14 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

[^key-d672656fe82ba71d56a66953a3bb839b]: Reg. 31(8) inserted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(2)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-a6082bf8c138c844102106e3350a6114]: Reg. 37(7) inserted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(e) (as amended (29.10.2020) by S.I. 2020/1088, regs. 1(3), 6(2)(e)); S.I. 2020/1643, reg. 2, Sch.

[^key-3cb392b84771d72e4fbfc589606f3940]: Reg. 43 substituted (31.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2)(5)(a)(c), 7(7); S.I. 2020/1643, reg. 2, Sch.

[^key-bb4db246513f58997450d9410b63de81]: Reg. 97(6)(7) inserted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 12(1)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-8867d5372629777479001d3783412b6b]: Reg. 99(1A)(1B) inserted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 12(3)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-5362f12413d78db1671a1b0a139e8a11]: Reg. 131 applied in part (with modifications) (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 2(3)(4); S.I. 2020/1643, reg. 2, Sch.

[^key-d5cc13aa79b588b3b416af9f5d6354b6]: Reg. 2 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(2) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

[^key-359c9282c52ab00f5b21599bc816dfb8]: Reg. 15 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(4) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

[^key-f006ccc2e36d2b2e01e56d44fa8fd6b5]: Reg. 20 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(5) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

[^key-cc2757df8f3a553dcaca02f040a3d90e]: Reg. 62 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(10) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

[^key-44722bd76043898e4071e32666b7bd1d]: Reg. 80 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(12) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

[^key-a40e555aeb6a216a23c0d2b77eaad3f2]: Reg. 156 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(16) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

[^key-dedcbd1d51ab5125253ef0462db92d28]: Reg. 129 applied (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 2(3)(4); S.I. 2020/1643, reg. 2, Sch.

[^key-10ebacbadda1c14d60e4e6409310af1b]: Pt. 4 Ch. 3 s. A1 inserted (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2)(4), 3(5); S.I. 2020/1643, reg. 2, Sch.

[^key-cf4d0e9f0968f7d9785a3c1de9e9019c]: Reg. 130(1) applied (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 2(3)(4); S.I. 2020/1643, reg. 2, Sch.

[^key-94fbb7dcc4672721b2b038eabd229025]: Reg. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-5cd19f9952e107a2f3f28794da36af2b]: Reg. 13 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-3282234b9b6f2c3dee5bea8ef0c47dff]: Reg. 101 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-1430d060e68829b0525ce241ab598a62]: Reg. 104 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-00412be4fc0e942ca8b42e472b3a8b35]: Reg. 105 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-623603a01eae63e95ca8a1740f5b9c5f]: Reg. 91 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-b73179001ccaf1eb17cbf1ac9f4429ad]: Reg. 87 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-dfa214ec2b966ef1d5c4d0509217e59e]: Reg. 102 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-a526f0b3d73e37e53feba60f7e3b3076]: Reg. 132 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-0b212dcc3137526c0a28290d8fc93624]: Reg. 134 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-1e34feeb08bbc0b7acdfc208cd1668fd]: Reg. 137 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-fd4bb0c24db91a5794b84fdd99a012e8]: Reg. 139 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-834aac9529aceb885369212415eb756e]: Reg. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-9db9280678180a0a20cbdb2f2a3e0c33]: Reg. 14 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-5f4e274f2e5363a574d01fefdf399792]: Reg. 31 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-06ba584a4693bdb7acc671f93c5cc170]: Reg. 32 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-84cbfb11ba8bb901bfa5ad3e6fe53d48]: Reg. 37 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-ed560aed453e8446d4b524d87e8d5491]: Reg. 40 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-b5eee73a3aadc01573fd2bc70abb0d39]: Reg. 43 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-5083cdd1009cc6e3035c33308f129441]: Reg. 97 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-9f884152e12dfe941a9051b18c725746]: Reg. 98 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-8c4091dfe506a02b3644628d3ff70985]: Reg. 99 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-ab83e111cafa3e0bc74762cf1dcdd54a]: Reg. 131 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-b8b6b7dc444d22f775dd894e04056351]: Reg. 2 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-36830438f8307658058dbac55394d814]: Reg. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-c780b5f388a96cb63ee4e78c8fa4bfa0]: Reg. 20 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-cd00d7eb5d974355d3f8c4ef57b7a0a6]: Reg. 27 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-0e3bdd6f7b0b121eb87260a89639c7ce]: Reg. 41 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-96a155d53cb035f155725083a7fea886]: Reg. 62 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-2e0c1d51b1bd9233201c01633e0efebb]: Reg. 67 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-18b2ff839224020d8d711d115088d882]: Reg. 80 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-0d080092d122202a7b4769112093d2aa]: Reg. 155 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-3fe08d52f3131a1f8291b5b3dbf61e8d]: Reg. 156 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-4bf4c04f8ff9270e162617ca234d870d]: Reg. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-a54a7afecdfb7f484c9bdd5d8a1d2d96]: Reg. 56 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-34193a58eb4d5f053586d64a8b6de301]: Reg. 69 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-913782c7dff3b047701e02cdc4b0caed]: Reg. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-d991567bb7fcc98dc92c1b8cf2e76d47]: Reg. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-7dd754a9e888ed139c80cd28e88d767a]: Reg. 25 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-dc92bd80afe7a0b4a2430f22e71a941e]: Reg. 29 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-19676bda38d0f3b29c030d4bc47119e9]: Reg. 34 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-135ff2f840ccb3857505d92f5ebb22a4]: Reg. 36 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-fce564d70ed494729a160271d445f3f0]: Reg. 39 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-213c495a2625ac2800c94f2e80ab2176]: Reg. 86 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-c84024188cb6336719ff405ed31096e8]: Reg. 92 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-af000790c60bdc871688be5adf23232e]: Reg. 94 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-3a84e3fcf3e1927d45860205ba9c99b6]: Reg. 103 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-ad5bc8a3c5ba4f4cb5bf2d9d8aa54b37]: Reg. 130 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-818f980f446ccc0b9a0efa55c36e1d68]: Reg. 143 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-ad13995989332baa9e60795c1eb4c51a]: Reg. 157 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-e9539de1f3adb87e890ff5ce9b4caf15]: Reg. 129 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-7371661061c4d566b985e585c7dd18b0]: Reg. 3 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-8939d8d3828e0c5821f513ac6b8a893a]: Reg. 16 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-9695c8ae62f3d8ff833df10a7869ef05]: Reg. 22 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.