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

[^key-b017c6991676507b9f3beac547d4978f]: Word in reg. 25(2)(a) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(6)(c)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-2e798d11674dfb97c4430c97fd57dfd6]: Word in reg. 25(2)(b) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(6)(c)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-a5d05e6b3fc2ade6b6ac63e53f6ba14a]: Reg. 25(2)(c) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(6)(c)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-d68701610b59d10faec2cc089d5bffe5]: Reg. 25(3A) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(6)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-a5df4950212e9b5f6cbb6ccdb1d56067]: Words in reg. 25(4) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(6)(e)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-cac90864d167217adcea8bc526e5df06]: Words in reg. 25(4) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(6)(e)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-d305c5411678b4a4e52952df60418bfc]: Reg. 25(1BA)(1BB) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(6)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-4844a05f4df7b83d8e3b207344992c7c]: Reg. 25(3B) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(6)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-d05cd4bc4fd279dbc9f6a36c12da4878]: Words in reg. 26(1) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(7)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-7220b9ab0c7921e08560ddb16e4f2383]: Words in reg. 26(2) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(7)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-66fbfcfa1b81bcff9a054e0c7febe93a]: Words in reg. 26(3) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(7)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-25ddf21cdcc154709faffd0238c5d407]: Words in reg. 26B(1) inserted (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, 22(6); S.I. 2020/1643, reg. 2, Sch.

[^key-7972cbbf5e8529159566ada4aa2dbdd6]: Words in reg. 26C(1)(b) inserted (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, 22(7); S.I. 2020/1643, reg. 2, Sch.

[^key-f4a68ec5f5fc8862b767ea6d6ada902a]: Words in reg. 26D(1)(c) substituted (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, 22(8)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-e376ba7153e09b0414b684624b0a1974]: Words in reg. 26D(1)(c) inserted (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, 22(8)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-c5941911e55b20f489ef76b6736b10f4]: Reg. 27(2) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(8); S.I. 2020/1643, reg. 2, Sch.

[^key-82e05c94398cb430f2d489b86008b314]: Words in reg. 27(3) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(8)(b)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-a3bbfbae347dee260852a6570d958946]: Words in reg. 27(3) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(8)(b)(ii) (as amended by S.I. 2020/1234, regs. 1(2), 6(2)(d)); S.I. 2020/1643, reg. 2, Sch.

[^key-f9d7fceafbb6923a85c12774051b42a6]: Reg. 29(2) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(10)(a) (as amended by S.I. 2020/1234, regs. 1(2), 6(2)(e)); S.I. 2020/1643, reg. 2, Sch.

[^key-41f16350cc43f34fa3b4f1d5375b0b85]: Words in reg. 29(5) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(10)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-676092a15c61c98259d56ffbf48cca9a]: Reg. 29(5A) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(10)(c) (as amended by S.I. 2020/1234, regs. 1(2), 6(2)(f)); S.I. 2020/1643, reg. 2, Sch.

[^key-0d514fdef9e56843f667c22f7e0d721c]: Reg. 29(3A)(3B) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(9)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-bb07d5dc90a71d9961d4146174214658]: Words in reg. 29(4) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(9)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-a5c2f958485bc57468297d85cfd46646]: Reg. 29(5B)(5C) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(9)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-660123d21e7bf954512390ea6e18e047]: Words in reg. 29(6) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(9)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-9bf7124e357ed3b1138a1b1369dae55f]: Words in reg. 29(3) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(8)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-d11bc53b2e8b552a103d723ad4f688c5]: Reg. 29(3)(a) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(8)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-917ddf7dd15bc463a9e71bc84242aad3]: Reg. 29(3C) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(6)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-9b2e82be7927b2491b2167c545b237b1]: Words in reg. 29(4) substituted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(6)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-2e8177c3e27e9ce07d920f47d89f63e2]: Reg. 29(5D) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(6)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-f92c271d14f53b246f7b6834c2694718]: Words in reg. 29(6) substituted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(6)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-b539a474b8b7c3fc57102308f9fd6b75]: Reg. 32(4)-(7) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(11); S.I. 2020/1643, reg. 2, Sch.

[^key-3c16f3a636570072b9a8fafd19c6daf8]: Words in reg. 34(1) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(15); S.I. 2020/1643, reg. 2, Sch.

[^key-55dba46dcceff8be7191e102e5060e0a]: Reg. 35(2) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(10)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-00009941abf30be938a83586ae8d2ac2]: Reg. 35(6) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(10)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-e7fff1a1e00f264b1de627c1d929046a]: Reg. 36(2)(a) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(11); S.I. 2020/1643, reg. 2, Sch.

[^key-7bd282a0b5f1dccdafa6fe99c52d7415]: Reg. 36(2A) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(11); S.I. 2020/1643, reg. 2, Sch.

[^key-1e6f6292ea42f040804ea050d930955c]: Reg. 37(1A) inserted (31.12.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(7)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-ad307d5676ea76d06d5a276104435615]: Words in reg. 39 heading inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(17); S.I. 2020/1643, reg. 2, Sch.

[^key-55174ced0ebae8791ef1468d45c57b61]: Word in reg. 39(1)(b) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(18)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-5d04e776ac55f3662cbc42acb8c540f0]: Reg. 39(1)(d) and word omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(18)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-7360e2b7a8e1f2b9e468eb8752d1f89b]: Words in reg. 39(3)(b) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(18)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-94a4f6975fdda027d02978fb6a2e6cc3]: Reg. 39(8)(9) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(18)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-bf36bcd6a58a9a0410c7e640aa64de3b]: Reg. 39(10)(11) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(12)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-08997497e573faae5730cbcb865070ae]: Words in reg. 39(3)(b) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(18)(c); S.I. 2020/1643, reg. 2, Sch. and substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(12)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-fefbc1e0ebbb403d6599ab0d59847976]: Reg. 39A(1)(d) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(14)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-eb3e01e445a93a12b27e16b6c17341bd]: Reg. 39A(2) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(14)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-471781628db8716cd309400290bbb4ea]: Words in reg. 39A(4) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(14)(c) (as amended by S.I. 2020/1552, regs. 1, 7(2)); S.I. 2020/1643, reg. 2, Sch.

[^key-f42ce71655ea406b533afd97c0814fd0]: Words in reg. 39A(11) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(14)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-290774acd2de8a479c713714314c712a]: Reg. 39A(3)(ba) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(13); S.I. 2020/1643, reg. 2, Sch.

[^key-6d53dd1be5b3c21e5f51d59b7cb66d7a]: Reg. 39A(12) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(14)(e); S.I. 2020/1643, reg. 2, Sch.

[^key-c9e005a17223c50bce193e5bad80a85d]: Reg. 39B(1)(d) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(15)(a)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-43657dfafd71e0205c2649950d64d3dc]: Reg. 39B(1)(e) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(15)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-fedc2a6a1e164886d9d8d6de3dce0d8d]: Reg. 39B(2) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(15)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-a6adaa10dbbb1f9c02a30082ced6a6ad]: Reg. 39B(1A) inserted (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, 22(9)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-176d57b2ceff702edca0a7419ab07ebd]: Words in reg. 39B(1)(e) inserted (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, 22(9)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-9ee580ed8f3ba091f1d67c52eef5d5e9]: Reg. 40(3) inserted (31.12.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2), 7(5); S.I. 2020/1643, reg. 2, Sch.

[^key-6b734d638ca16caea1d2a121c2d766b9]: Reg. 40(2) substituted (31.12.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(9); S.I. 2020/1643, reg. 2, Sch.

[^key-9b3e500643c0dfc9ed8437e83fe8cab9]: Words in reg. 41(1)(d) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(2); S.I. 2020/1643, reg. 2, Sch.

[^key-01eb45e7b7b3bf2399279716fd0c1f23]: Words in reg. 43(14) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(3); S.I. 2020/1643, reg. 2, Sch.

[^key-7182deacc341dbdd02c1e96f62629a4a]: Words in reg. 61(3)(b) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(11); S.I. 2020/1643, reg. 2, Sch.

[^key-cc5db2834c6c07d45e32ce7633e48152]: Words in reg. 62(6)(c) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(12); S.I. 2020/1643, reg. 2, Sch.

[^key-9be574bf747683fc7fc39200be42aac0]: Words in reg. 62(6)(b) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(4)(a)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-1358ca521e07c9dbf1ce0d2e7e3cfba7]: Word in reg. 62(6)(b) omitted (31.12.2020) by virtue of The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(4)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-61711aa862011692b7d71e02261ef39e]: Reg. 62(6)(ba) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(4)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-0c5ce97af1153f6abcebcf970f07b2cb]: Reg. 62(7) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(4)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-8a958587334d70efc9f5db4e9da78f60]: Words in reg. 65(3) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(13); S.I. 2020/1643, reg. 2, Sch.

[^key-7a3eaa9e30cd665a27d1606317ff84bc]: Words in reg. 67(2)(a)(iii) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(14)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-579b92f75e6282ecb78070f4a37027c7]: Words in reg. 67(2)(a)(iii) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(14)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-a15998981b3e28bca6d0447707f3aab6]: Words in reg. 67(2)(a)(ii) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(5); S.I. 2020/1643, reg. 2, Sch.

[^key-4f7eebe8fc578b9550e86d148a6c40ef]: Words in reg. 81 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(3); S.I. 2020/1643, reg. 2, Sch.

[^key-8c3cfbe615bbd739f1ecbf657e027a05]: Words in reg. 86(1)(b) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(21)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-8c142f05f52e03a6d81ef0625cad5b7b]: Words in reg. 86(1)(c) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(21)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-a8a99dcaeea9e9dd2ef7ad176bd159bd]: Words in reg. 86(2)(c) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(21)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-88b504e93d7c591b13dd9f27e993f686]: Words in reg. 86(3)(b) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(21)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-67de761f03d5c4021466926712f7df44]: Reg. 86(3)(b) full-stop inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(21)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-28e4543fbe00c8b1febad2e4422db3da]: Words in reg. 86(4)(a) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(21)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-00ed0780cceecb63b9f9e9cb3e533a16]: Words in reg. 86(4)(b) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(6); S.I. 2020/1643, reg. 2, Sch.

[^key-42f949609a9f6a36790e8616a6a4831e]: Words in reg. 86(4)(a)(i) substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(4); S.I. 2020/1643, reg. 2, Sch.

[^key-c9630c0351b2da55b04df2edaa137191]: Words in reg. 14 omitted (31.12.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(4)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-828be870c378b286206e21e12c493e89]: Words in reg. 92(4) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(22); S.I. 2020/1643, reg. 2, Sch.

[^key-fc494a36c92e6743c83a7b0128e52345]: Words in reg. 92 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(5)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-69769e28ff82aa3e9f333121aa3aec59]: Word in reg. 92(3)(a) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(5)(b)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-e62e5027cfa363b946f09501a783a7ca]: Reg. 92(3)(c)(d) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(5)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-b83a08a6f537bb39e25bebb905cf18d9]: Words in reg. 94 omitted (31.12.2020) by virtue of The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2), 7(8); S.I. 2020/1643, reg. 2, Sch.

[^key-2ed186ae8439f15c27e62d126d68b938]: Words in reg. 98(2) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(17)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-d29d7fd59d9d0751dbf7dd86abeb4919]: Reg. 98(2A) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(17)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-64b30d37bbbccf0132991d2c96c63f82]: Words in reg. 98(1) inserted (31.12.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2), 7(10)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-a58f8e0b6b7feb52284f9ec3d782fead]: Reg. 98(1A)(1B) inserted (31.12.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2), 7(10)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-a6953f29a8701af12a669648d8afbb44]: Words in reg. 98(1)(b) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(7)(a)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-4250a8f4b23682b0b0b062b4e5a5ee85]: Words in reg. 98(1)(b) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(7)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-8dfd6c5a730703dccac5339832d7ce35]: Words in reg. 98(1)(b) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(7)(a)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-3bebac67759dcbba3fe6c7081587ee6e]: Words in reg. 98(2) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(7)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-53deca216464cd6f7c94812373b16a1e]: Words in reg. 99(1)(d)(ii) substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(6); S.I. 2020/1643, reg. 2, Sch.

[^key-8bc6bb2357497f141b8880818ddab17a]: Words in reg. 99(1)(d)(i) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(8)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-26f87a0e7f53ef138493a71e13c21f06]: Words in reg. 99(3) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(8)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-095d5f4149becbbe770384e3b25251e4]: Words in reg. 101(2) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(19); S.I. 2020/1643, reg. 2, Sch.

[^key-cd8b5eb53dfbd8ed9b86e37a21d0cdc1]: Words in reg. 101(1)(e)(i) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(14); S.I. 2020/1643, reg. 2, Sch.

[^key-3b70ce06d339eca3683f05ada095b61c]: Words in reg. 101(1)(e)(i) substituted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(8); S.I. 2020/1643, reg. 2, Sch.

[^key-1cdc588115a77bf66b67420ce52edce5]: Word in reg. 102(1)(a) omitted (31.12.2020) by virtue of The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 61(2); S.I. 2020/1643, reg. 2, Sch.

[^key-abfe24d4e38f650cb0d63c0afa43f471]: Reg. 102(1)(c) inserted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 61(4); S.I. 2020/1643, reg. 2, Sch.

[^key-0667dbf70c7f31487061f6fc9b8d66cf]: Reg. 102(2) inserted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 61(4); S.I. 2020/1643, reg. 2, Sch.

[^key-0223fbda8511c311c89c026d980cfa36]: Reg. 102(1)(b) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(20); S.I. 2020/1643, reg. 2, Sch.

[^key-0e4e1d50052a54d20e80fbc059736d5a]: Words in reg. 102(1) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(9)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-c8676d7a2559dc2c0fd6cb69173fbe70]: Words in reg. 102(1)(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(9)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-bf7c93c48293a815ab5a1699f7b944a1]: Words in reg. 102(1)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(9)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-57d55f527911aa4268d6427380edbecf]: Words in reg. 104(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(11); S.I. 2020/1643, reg. 2, Sch.

[^key-33688bb9a29c9026db53d9109687d55d]: Words in reg. 105(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(12)(a)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-0ca9614dc9bbf4ea798af6732b82f106]: Words in reg. 105(1)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(12)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-b9be058c7bfdefb98b29b9f48557c812]: Words in reg. 105(2) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(12)(b)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-7d5c008f2e5c579988f68d9774f0b7e5]: Words in reg. 105(2)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(12)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-dc46d382c262df184208911a05aaf994]: Words in reg. 105A(1) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(20); S.I. 2020/1643, reg. 2, Sch.

[^key-55c1cf86c9aabc9d8b160e02cb58473a]: Word in reg. 130(6)(a) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(21)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-041d91f72f12d0d3f859bdfb1f8ca0e4]: Word in reg. 130(6)(b) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(21)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-be91b1a961b3d192d1398a9a5e831502]: Word in reg. 131(2)(a) omitted (31.12.2020) by virtue of The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 13(a)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-721cdba53e134e500c4fbbb660e4fadc]: Word in reg. 131(2)(b) inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 13(a)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-4d53606e1e52e1bac4349d757a5f23c3]: Reg. 131(2)(c) inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 13(a)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-41ca4a772cd1f54a1370f60be2cc973f]: Words in reg. 131(6) substituted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 13(b); S.I. 2020/1643, reg. 2, Sch.

[^key-cffd16f957c9085215b17bce8b97f3f9]: Reg. 131(1) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(25) (as amended by S.I. 2020/1234, reg. 6(2)(g)); S.I. 2020/1643, reg. 2, Sch.

[^key-e4887df5af6312d80fb1ae7ba78d427c]: Words in reg. 131(2) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(22)(a); S.I. 2020/1643, reg. 2, Sch.