Words in Art. 5(1) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 2(3)(a)(i) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Words in Art. 5(2)(a) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 2(3)(a)(ii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Art. 5(2)(b)(c) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 2(3)(a)(iii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Words in Art. 5(2)(d) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 2(3)(a)(iv) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Words in Art. 5(4) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 2(3)(a)(v) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Words in Art. 5(7)(a) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 2(3)(a)(vi) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Words in Art. 5(7)(b) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 2(3)(a)(vii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Words in Art. 5(7)(c) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 2(3)(a)(viii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Words in Art. 5(11) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 2(3)(a)(ix) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Words in Art. 5(12) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 2(3)(a)(x) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Words in Art. 5(16) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 2(3)(a)(xi) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Words in Art. 5(23) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 2(3)(a)(xii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Words in Art. 5(24) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 2(3)(a)(xiii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Art. 5(20) modified (1.8.2021) by S.I. 1995/2518, reg. 133AJ(9) (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43)

Art. 5(23) modified (1.8.2021) by S.I. 1995/2518, reg. 133AJ(9) (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43)

http://www.legislation.gov.uk/eur/2013/952/article/5Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)Regulation (EU) No 952/2013 of the European Parliament and of the CouncilRegulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02013R0952-20200101texttext/xmlen2024-05-19Expert Participation2022-07-01<num>TITLE I</num><heading><b>GENERAL PROVISIONS</b></heading><chapter eId="title-I-chapter-1"><num><i>CHAPTER 1</i></num><heading><b><i>Scope of the customs legislation, mission of customs and definitions</i></b></heading><article eId="article-5" uk:target="true"><num>Article 5</num><heading>Definitions</heading><content><p>For the purposes of the Code, the following definitions shall apply:</p><blockList class="ordered arabic parens" ukl:Name="OrderedList" ukl:Type="arabic" ukl:Decoration="parens"><item><num>(1)</num><p>"customs authorities" means the <ins class="substitution first last" ukl:ChangeId="key-c84f0f8ed9f4b1ecb3f9171928c1b4a5-1660812985914" ukl:CommentaryRef="key-c84f0f8ed9f4b1ecb3f9171928c1b4a5"><noteRef uk:name="commentary" href="#key-c84f0f8ed9f4b1ecb3f9171928c1b4a5" class="commentary"/>Commissioners for Her Majesty's Revenue and Customs</ins>;</p></item><item><num>(2)</num><p>"customs legislation" means the body of legislation made up of all of the following:</p><blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens"><item><num>(a)</num><p>the Code and the provisions supplementing or implementing it <noteRef href="#key-59a43cf0baae6ee9e0f6d6b0e8adb34b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>...;</p></item><item><num>(b)</num><p><noteRef href="#key-88be6609e9b4d5b78cedbc11609c0e59" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>...</p></item><item><num>(c)</num><p><noteRef href="#key-88be6609e9b4d5b78cedbc11609c0e59" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>...</p></item><item><num>(d)</num><p>international agreements containing customs provisions, insofar as they are applicable in the <ins class="substitution first last" ukl:ChangeId="key-6cff7d7ad8ddacee0dbe3af61893b833-1660813082063" ukl:CommentaryRef="key-6cff7d7ad8ddacee0dbe3af61893b833"><noteRef uk:name="commentary" href="#key-6cff7d7ad8ddacee0dbe3af61893b833" class="commentary"/>United Kingdom</ins>;</p></item></blockList></item><item><num>(3)</num><p>"customs controls" means specific acts performed by the customs authorities in order to ensure compliance with the customs legislation and other legislation governing the entry, exit, transit, movement, storage and end-use of goods moved between the customs territory of the Union and countries or territories outside that territory, and the presence and movement within the customs territory of the Union of non-Union goods and goods placed under the end-use procedure;</p></item><item><num>(4)</num><p>"person" means a natural person, a legal person, and any association of persons which is not a legal person but which is recognised under <noteRef href="#key-03f6c82407c5d916e55f233d3b254ca5" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>... law as having the capacity to perform legal acts;</p></item><item><num>(5)</num><p>"economic operator" means a person who, in the course of his or her business, is involved in activities covered by the customs legislation;</p></item><item><num>(6)</num><p>"customs representative" means any person appointed by another person to carry out the acts and formalities required under the customs legislation in his or her dealings with customs authorities;</p></item><item><num>(7)</num><p>"risk" means the likelihood and the impact of an event occurring, with regard to the entry, exit, transit, movement or end-use of goods moved between the customs territory of the Union and countries or territories outside that territory and to the presence within the customs territory of the Union of non-Union goods, which would:</p><blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens"><item><num>(a)</num><p>prevent the correct application of <noteRef href="#key-a674719d60e92bb70994ac25aa6cf64f" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>... national measures;</p></item><item><num>(b)</num><p>compromise the financial interests of the <ins class="substitution first last" ukl:ChangeId="key-364cd5166d55faae730285efa808526a-1660813173615" ukl:CommentaryRef="key-364cd5166d55faae730285efa808526a"><noteRef uk:name="commentary" href="#key-364cd5166d55faae730285efa808526a" class="commentary"/>United Kingdom</ins>; or</p></item><item><num>(c)</num><p>pose a threat to the security and safety of the <ins class="substitution first last" ukl:ChangeId="key-a3e21ef7d95f927b627a92ad0b885891-1660813201263" ukl:CommentaryRef="key-a3e21ef7d95f927b627a92ad0b885891"><noteRef uk:name="commentary" href="#key-a3e21ef7d95f927b627a92ad0b885891" class="commentary"/>United Kingdom</ins> and its residents, to human, animal or plant health, to the environment or to consumers;</p></item></blockList></item><item><num>(8)</num><p>"customs formalities" means all the operations which must be carried out by a person and by the customs authorities in order to comply with the customs legislation;</p></item><item><num>(9)</num><p>"entry summary declaration" means the act whereby a person informs the customs authorities, in the prescribed form and manner and within a specific time-limit, that goods are to be brought into the customs territory of the Union;</p></item><item><num>(10)</num><p>"exit summary declaration" means the act whereby a person informs the customs authorities, in the prescribed form and manner and within a specific time-limit, that goods are to be taken out of the customs territory of the Union;</p></item><item><num>(11)</num><p>"temporary storage declaration" means <ins class="substitution first last" ukl:ChangeId="key-6ebe8c861d0c8022afb72778d7bd92c3-1660813277181" ukl:CommentaryRef="key-6ebe8c861d0c8022afb72778d7bd92c3"><noteRef uk:name="commentary" href="#key-6ebe8c861d0c8022afb72778d7bd92c3" class="commentary"/>such a declaration for the purposes of the Customs and Excise Management Act 1979;</ins></p></item><item><num>(12)</num><p>"customs declaration" means <ins class="substitution first last" ukl:ChangeId="key-1071e22975be60c76627788240f3eb3e-1660813307034" ukl:CommentaryRef="key-1071e22975be60c76627788240f3eb3e"><noteRef uk:name="commentary" href="#key-1071e22975be60c76627788240f3eb3e" class="commentary"/>a Customs declaration for the purposes of the Taxation (Cross-border) Trade Act 2018;</ins></p></item><item><num>(13)</num><p>"re-export declaration" means the act whereby a person indicates, in the prescribed form and manner, a wish to take non-Union goods, with the exception of those under the free zone procedure or in temporary storage, out of the customs territory of the Union;</p></item><item><num>(14)</num><p>"re-export notification" means the act whereby a person indicates, in the prescribed form and manner, a wish to take non-Union goods which are under the free zone procedure or in temporary storage out of the customs territory of the Union;</p></item><item><num>(15)</num><p>"declarant" means the person lodging a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification in his or her own name or the person in whose name such a declaration or notification is lodged;</p></item><item><num>(16)</num><p>"customs procedure" means any of the following procedures under which goods may be placed in accordance with the <ins class="substitution first last" ukl:ChangeId="key-59e60aec27423bfc140f47c0df8c4a0d-1660813342546" ukl:CommentaryRef="key-59e60aec27423bfc140f47c0df8c4a0d"><noteRef uk:name="commentary" href="#key-59e60aec27423bfc140f47c0df8c4a0d" class="commentary"/>Taxation (Cross-border Trade) Act 2018</ins>:</p><blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens"><item><num>(a)</num><p>release for free circulation;</p></item><item><num>(b)</num><p>special procedures;</p></item><item><num>(c)</num><p>export;</p></item></blockList></item><item><num>(17)</num><p>'temporary storage' means the situation of non-Union goods temporarily stored under customs supervision in the period between their presentation to customs and their placing under a customs procedure or re-export;</p></item><item><num>(18)</num><p>"customs debt" means the obligation on a person to pay the amount of import or export duty which applies to specific goods under the customs legislation in force;</p></item><item><num>(19)</num><p>"debtor" means any person liable for a customs debt;</p></item><item><num>(20)</num><p>"import duty" means customs duty payable on the import of goods;</p></item><item><num>(21)</num><p>"export duty" means customs duty payable on the export of goods;</p></item><item><num>(22)</num><p>"customs status" means the status of goods as Union or non-Union goods;</p></item><item><num>(23)</num><p>"Union goods" means <ins class="substitution first last" ukl:ChangeId="key-f121ff5e9eaaeb395095ff2b83df7fa9-1660813388137" ukl:CommentaryRef="key-f121ff5e9eaaeb395095ff2b83df7fa9"><noteRef uk:name="commentary" href="#key-f121ff5e9eaaeb395095ff2b83df7fa9" class="commentary"/>goods within the Taxation (Cross-border Trade) Act 2018, section 33;</ins> </p></item><item><num>(24)</num><p>"non-Union goods" means <ins class="substitution first last" ukl:ChangeId="key-b08606ad22c278d46edbd8e83cef3534-1660813415638" ukl:CommentaryRef="key-b08606ad22c278d46edbd8e83cef3534"><noteRef uk:name="commentary" href="#key-b08606ad22c278d46edbd8e83cef3534" class="commentary"/>chargeable goods within the Taxation (Cross-border Trade) Act 2018, section 2;</ins> </p></item><item><num>(25)</num><p>"risk management" means the systematic identification of risk, including through random checks, and the implementation of all measures necessary for limiting exposure to risk;</p></item><item><num>(26)</num><p>"release of goods" means the act whereby the customs authorities make goods available for the purposes specified for the customs procedure under which they are placed;</p></item><item><num>(27)</num><p>"customs supervision" means action taken in general by the customs authorities with a view to ensuring that customs legislation and, where appropriate, other provisions applicable to goods subject to such action are observed;</p></item><item><num>(28)</num><p>"repayment" means the refunding of an amount of import or export duty that has been paid;</p></item><item><num>(29)</num><p>"remission" means the waiving of the obligation to pay an amount of import or export duty which has not been paid;</p></item><item><num>(30)</num><p>"processed products" means goods placed under a processing procedure which have undergone processing operations;</p></item><item><num>(31)</num><p>"person established in the customs territory of the Union" means:</p><blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens"><item><num>(a)</num><p>in the case of a natural person, any person who has his or her habitual residence in the customs territory of the Union;</p></item><item><num>(b)</num><p>in the case of a legal person or an association of persons, any person having its registered office, central headquarters or a permanent business establishment in the customs territory of the Union;</p></item></blockList></item><item><num>(32)</num><p>"permanent business establishment" means a fixed place of business, where both the necessary human and technical resources are permanently present and through which a person's customs-related operations are wholly or partly carried out;</p></item><item><num>(33)</num><p>"presentation of goods to customs" means the notification to the customs authorities of the arrival of goods at the customs office or at any other place designated or approved by the customs authorities and the availability of those goods for customs controls;</p></item><item><num>(34)</num><p>"holder of the goods" means the person who is the owner of the goods or who has a similar right of disposal over them or who has physical control of them;</p></item><item><num>(35)</num><p>"holder of the procedure" means:</p><blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens"><item><num>(a)</num><p>the person who lodges the customs declaration, or on whose behalf that declaration is lodged; or</p></item><item><num>(b)</num><p>the person to whom the rights and obligations in respect of a customs procedure have been transferred;</p></item></blockList></item><item><num>(36)</num><p>"commercial policy measures" means non-tariff measures established, as part of the common commercial policy, in the form of Union provisions governing international trade in goods;</p></item><item><num>(37)</num><p>"processing operations" means any of the following:</p><blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens"><item><num>(a)</num><p>the working of goods, including erecting or assembling them or fitting them to other goods;</p></item><item><num>(b)</num><p>the processing of goods;</p></item><item><num>(c)</num><p>the destruction of goods;</p></item><item><num>(d)</num><p>the repair of goods, including restoring them and putting them in order;</p></item><item><num>(e)</num><p>the use of goods which are not to be found in the processed products, but which allow or facilitate the production of those products, even if they are entirely or partially used up in the process (production accessories);</p></item></blockList></item><item><num>(38)</num><p>"rate of yield" means the quantity or percentage of processed products obtained from the processing of a given quantity of goods placed under a processing procedure;</p></item><item><num>(39)</num><p>"decision" means any act by the customs authorities pertaining to the customs legislation giving a ruling on a particular case, and having legal effects on the person or persons concerned;</p></item><item><num>(40)</num><p>"carrier" means:</p><blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens"><item><num>(a)</num><p>in the context of entry, the person who brings the goods, or who assumes responsibility for the carriage of the goods, into the customs territory of the Union. However,</p><blockList class="ordered roman parens" ukl:Name="OrderedList" ukl:Type="roman" ukl:Decoration="parens"><item><num>(i)</num><p>in the case of combined transportation, "carrier" means the person who operates the means of transport which, once brought into the customs territory of the Union, moves by itself as an active means of transport;</p></item><item><num>(ii)</num><p>in the case of maritime or air traffic under a vessel-sharing or contracting arrangement, "carrier" means the person who concludes a contract and issues a bill of lading or air waybill for the actual carriage of the goods into the customs territory of the Union;</p></item></blockList></item><item><num>(b)</num><p>in the context of exit, the person who takes the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Union. However:</p><blockList class="ordered roman parens" ukl:Name="OrderedList" ukl:Type="roman" ukl:Decoration="parens"><item><num>(i)</num><p>in the case of combined transportation, where the active means of transport leaving the customs territory of the Union is only transporting another means of transport which, after the arrival of the active means of transport at its destination, will move by itself as an active means of transport, 'carrier' means the person who will operate the means of transport which will move by itself once the means of transport leaving the customs territory of the Union has arrived at its destination;</p></item><item><num>(ii)</num><p>in the case of maritime or air traffic under a vessel-sharing or contracting arrangement, "carrier" means the person who concludes a contract, and issues a bill of lading or air waybill, for the actual carriage of the goods out of the customs territory of the Union;</p></item></blockList></item></blockList></item><item><num>(41)</num><p>"buying commission" means a fee paid by an importer to an agent for representing him or her in the purchase of goods being valued.</p></item></blockList></content></article></chapter>
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Words in
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<ref eId="col4d0ms4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/2/3/a/i">2(3)(a)(i)</ref>
(as amended by
<ref eId="col4d0ms4-00010" href="http://www.legislation.gov.uk/id/uksi/2020/1624">S.I. 2020/1624</ref>
,
<ref eId="col4d0ms4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</ref>
);
<ref eId="col4d0ms4-00013" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref eId="col4d0ms4-00014" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-59a43cf0baae6ee9e0f6d6b0e8adb34b" marker="F2">
<p>
Words in
<ref eId="col4d0ms4-00020" class="subref" href="http://www.legislation.gov.uk/id/eur/2013/952/article/5/2/a">Art. 5(2)(a)</ref>
omitted (31.12.2020) by virtue of
<ref eId="col4d0ms4-00021" href="http://www.legislation.gov.uk/id/uksi/2019/715">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</ref>
,
<ref eId="col4d0ms4-00022" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00023" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/2/3/a/ii">2(3)(a)(ii)</ref>
(as amended by
<ref eId="col4d0ms4-00024" href="http://www.legislation.gov.uk/id/uksi/2020/1624">S.I. 2020/1624</ref>
,
<ref eId="col4d0ms4-00025" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</ref>
);
<ref eId="col4d0ms4-00027" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref eId="col4d0ms4-00028" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-88be6609e9b4d5b78cedbc11609c0e59" marker="F3">
<p>
<ref eId="col4d0ms4-00033" class="subref" href="http://www.legislation.gov.uk/id/eur/2013/952/article/5/2/b">Art. 5(2)(b)</ref>
<ref eId="col4d0ms4-00034" class="subref" href="http://www.legislation.gov.uk/id/eur/2013/952/article/5/2/c">(c)</ref>
omitted (31.12.2020) by virtue of
<ref eId="col4d0ms4-00035" href="http://www.legislation.gov.uk/id/uksi/2019/715">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</ref>
,
<ref eId="col4d0ms4-00036" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00037" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/2/3/a/iii">2(3)(a)(iii)</ref>
(as amended by
<ref eId="col4d0ms4-00038" href="http://www.legislation.gov.uk/id/uksi/2020/1624">S.I. 2020/1624</ref>
,
<ref eId="col4d0ms4-00039" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00040" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</ref>
);
<ref eId="col4d0ms4-00041" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref eId="col4d0ms4-00042" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-6cff7d7ad8ddacee0dbe3af61893b833" marker="F4">
<p>
Words in
<ref eId="col4d0ms4-00048" class="subref" href="http://www.legislation.gov.uk/id/eur/2013/952/article/5/2/d">Art. 5(2)(d)</ref>
substituted (31.12.2020) by
<ref eId="col4d0ms4-00049" href="http://www.legislation.gov.uk/id/uksi/2019/715">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</ref>
,
<ref eId="col4d0ms4-00050" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00051" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/2/3/a/iv">2(3)(a)(iv)</ref>
(as amended by
<ref eId="col4d0ms4-00052" href="http://www.legislation.gov.uk/id/uksi/2020/1624">S.I. 2020/1624</ref>
,
<ref eId="col4d0ms4-00053" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00054" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</ref>
);
<ref eId="col4d0ms4-00055" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref eId="col4d0ms4-00056" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-03f6c82407c5d916e55f233d3b254ca5" marker="F5">
<p>
Words in
<ref eId="col4d0ms4-00062" class="subref" href="http://www.legislation.gov.uk/id/eur/2013/952/article/5/4">Art. 5(4)</ref>
omitted (31.12.2020) by virtue of
<ref eId="col4d0ms4-00063" href="http://www.legislation.gov.uk/id/uksi/2019/715">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</ref>
,
<ref eId="col4d0ms4-00064" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00065" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/2/3/a/v">2(3)(a)(v)</ref>
(as amended by
<ref eId="col4d0ms4-00066" href="http://www.legislation.gov.uk/id/uksi/2020/1624">S.I. 2020/1624</ref>
,
<ref eId="col4d0ms4-00067" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00068" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</ref>
);
<ref eId="col4d0ms4-00069" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref eId="col4d0ms4-00070" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a674719d60e92bb70994ac25aa6cf64f" marker="F6">
<p>
Words in
<ref eId="col4d0ms4-00076" class="subref" href="http://www.legislation.gov.uk/id/eur/2013/952/article/5/7/a">Art. 5(7)(a)</ref>
omitted (31.12.2020) by virtue of
<ref eId="col4d0ms4-00077" href="http://www.legislation.gov.uk/id/uksi/2019/715">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</ref>
,
<ref eId="col4d0ms4-00078" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00079" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/2/3/a/vi">2(3)(a)(vi)</ref>
(as amended by
<ref eId="col4d0ms4-00080" href="http://www.legislation.gov.uk/id/uksi/2020/1624">S.I. 2020/1624</ref>
,
<ref eId="col4d0ms4-00081" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00082" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</ref>
);
<ref eId="col4d0ms4-00083" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref eId="col4d0ms4-00084" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-364cd5166d55faae730285efa808526a" marker="F7">
<p>
Words in
<ref eId="col4d0ms4-00090" class="subref" href="http://www.legislation.gov.uk/id/eur/2013/952/article/5/7/b">Art. 5(7)(b)</ref>
substituted (31.12.2020) by
<ref eId="col4d0ms4-00091" href="http://www.legislation.gov.uk/id/uksi/2019/715">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</ref>
,
<ref eId="col4d0ms4-00092" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00093" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/2/3/a/vii">2(3)(a)(vii)</ref>
(as amended by
<ref eId="col4d0ms4-00094" href="http://www.legislation.gov.uk/id/uksi/2020/1624">S.I. 2020/1624</ref>
,
<ref eId="col4d0ms4-00095" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00096" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</ref>
);
<ref eId="col4d0ms4-00097" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref eId="col4d0ms4-00098" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a3e21ef7d95f927b627a92ad0b885891" marker="F8">
<p>
Words in
<ref eId="col4d0ms4-00104" class="subref" href="http://www.legislation.gov.uk/id/eur/2013/952/article/5/7/c">Art. 5(7)(c)</ref>
substituted (31.12.2020) by
<ref eId="col4d0ms4-00105" href="http://www.legislation.gov.uk/id/uksi/2019/715">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</ref>
,
<ref eId="col4d0ms4-00106" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00107" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/2/3/a/viii">2(3)(a)(viii)</ref>
(as amended by
<ref eId="col4d0ms4-00108" href="http://www.legislation.gov.uk/id/uksi/2020/1624">S.I. 2020/1624</ref>
,
<ref eId="col4d0ms4-00109" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00110" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</ref>
);
<ref eId="col4d0ms4-00111" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref eId="col4d0ms4-00112" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-6ebe8c861d0c8022afb72778d7bd92c3" marker="F9">
<p>
Words in
<ref eId="col4d0ms4-00118" class="subref" href="http://www.legislation.gov.uk/id/eur/2013/952/article/5/11">Art. 5(11)</ref>
substituted (31.12.2020) by
<ref eId="col4d0ms4-00119" href="http://www.legislation.gov.uk/id/uksi/2019/715">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</ref>
,
<ref eId="col4d0ms4-00120" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00121" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/2/3/a/ix">2(3)(a)(ix)</ref>
(as amended by
<ref eId="col4d0ms4-00122" href="http://www.legislation.gov.uk/id/uksi/2020/1624">S.I. 2020/1624</ref>
,
<ref eId="col4d0ms4-00123" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00124" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</ref>
);
<ref eId="col4d0ms4-00125" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref eId="col4d0ms4-00126" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1071e22975be60c76627788240f3eb3e" marker="F10">
<p>
Words in
<ref eId="col4d0ms4-00132" class="subref" href="http://www.legislation.gov.uk/id/eur/2013/952/article/5/12">Art. 5(12)</ref>
substituted (31.12.2020) by
<ref eId="col4d0ms4-00133" href="http://www.legislation.gov.uk/id/uksi/2019/715">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</ref>
,
<ref eId="col4d0ms4-00134" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00135" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/2/3/a/x">2(3)(a)(x)</ref>
(as amended by
<ref eId="col4d0ms4-00136" href="http://www.legislation.gov.uk/id/uksi/2020/1624">S.I. 2020/1624</ref>
,
<ref eId="col4d0ms4-00137" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00138" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</ref>
);
<ref eId="col4d0ms4-00139" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref eId="col4d0ms4-00140" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-59e60aec27423bfc140f47c0df8c4a0d" marker="F11">
<p>
Words in
<ref eId="col4d0ms4-00146" class="subref" href="http://www.legislation.gov.uk/id/eur/2013/952/article/5/16">Art. 5(16)</ref>
substituted (31.12.2020) by
<ref eId="col4d0ms4-00147" href="http://www.legislation.gov.uk/id/uksi/2019/715">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</ref>
,
<ref eId="col4d0ms4-00148" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00149" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/2/3/a/xi">2(3)(a)(xi)</ref>
(as amended by
<ref eId="col4d0ms4-00150" href="http://www.legislation.gov.uk/id/uksi/2020/1624">S.I. 2020/1624</ref>
,
<ref eId="col4d0ms4-00151" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00152" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</ref>
);
<ref eId="col4d0ms4-00153" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref eId="col4d0ms4-00154" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f121ff5e9eaaeb395095ff2b83df7fa9" marker="F12">
<p>
Words in
<ref eId="col4d0ms4-00160" class="subref" href="http://www.legislation.gov.uk/id/eur/2013/952/article/5/23">Art. 5(23)</ref>
substituted (31.12.2020) by
<ref eId="col4d0ms4-00161" href="http://www.legislation.gov.uk/id/uksi/2019/715">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</ref>
,
<ref eId="col4d0ms4-00162" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00163" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/2/3/a/xii">2(3)(a)(xii)</ref>
(as amended by
<ref eId="col4d0ms4-00164" href="http://www.legislation.gov.uk/id/uksi/2020/1624">S.I. 2020/1624</ref>
,
<ref eId="col4d0ms4-00165" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00166" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</ref>
);
<ref eId="col4d0ms4-00167" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref eId="col4d0ms4-00168" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b08606ad22c278d46edbd8e83cef3534" marker="F13">
<p>
Words in
<ref eId="col4d0ms4-00174" class="subref" href="http://www.legislation.gov.uk/id/eur/2013/952/article/5/24">Art. 5(24)</ref>
substituted (31.12.2020) by
<ref eId="col4d0ms4-00175" href="http://www.legislation.gov.uk/id/uksi/2019/715">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</ref>
,
<ref eId="col4d0ms4-00176" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00177" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/2/3/a/xiii">2(3)(a)(xiii)</ref>
(as amended by
<ref eId="col4d0ms4-00178" href="http://www.legislation.gov.uk/id/uksi/2020/1624">S.I. 2020/1624</ref>
,
<ref eId="col4d0ms4-00179" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="col4d0ms4-00180" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</ref>
);
<ref eId="col4d0ms4-00181" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref eId="col4d0ms4-00182" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-21139b0532255161898e054f599b9c8b" marker="C1">
<p>
Art. 5(20) modified (1.8.2021) by
<ref eId="d29e4" href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>
,
<ref eId="cc179681388975" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/133AJ/9">reg. 133AJ(9)</ref>
(as inserted by
<ref eId="d29e10" href="http://www.legislation.gov.uk/id/uksi/2021/715">The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715)</ref>
,
<ref eId="cc176270999270" class="subref" href="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/1">regs. 1</ref>
,
<ref eId="cc114638141929" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/43">43</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-cd05bcb19012bd727ca507ece133f02b" marker="C2">
<p>
Art. 5(23) modified (1.8.2021) by
<ref eId="d9e4" href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>
,
<ref eId="cc152363660313" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/133AJ/9">reg. 133AJ(9)</ref>
(as inserted by
<ref eId="d9e10" href="http://www.legislation.gov.uk/id/uksi/2021/715">The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715)</ref>
,
<ref eId="cc154948096958" class="subref" href="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/1">regs. 1</ref>
,
<ref eId="cc132350754060" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/43">43</ref>
)
</p>
</note>
</notes>
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<title eId="title-I">
<num>TITLE I</num>
<heading>
<b>GENERAL PROVISIONS</b>
</heading>
<chapter eId="title-I-chapter-1">
<num>
<i>CHAPTER 1</i>
</num>
<heading>
<b>
<i>Scope of the customs legislation, mission of customs and definitions</i>
</b>
</heading>
<article eId="article-5" uk:target="true">
<num>Article 5</num>
<heading>Definitions</heading>
<content>
<p>For the purposes of the Code, the following definitions shall apply:</p>
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<num>(1)</num>
<p>
"customs authorities" means the
<ins class="substitution first last" ukl:ChangeId="key-c84f0f8ed9f4b1ecb3f9171928c1b4a5-1660812985914" ukl:CommentaryRef="key-c84f0f8ed9f4b1ecb3f9171928c1b4a5">
<noteRef uk:name="commentary" href="#key-c84f0f8ed9f4b1ecb3f9171928c1b4a5" class="commentary"/>
Commissioners for Her Majesty's Revenue and Customs
</ins>
;
</p>
</item>
<item>
<num>(2)</num>
<p>"customs legislation" means the body of legislation made up of all of the following:</p>
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the Code and the provisions supplementing or implementing it
<noteRef href="#key-59a43cf0baae6ee9e0f6d6b0e8adb34b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
...;
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<num>(b)</num>
<p>
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...
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<num>(c)</num>
<p>
<noteRef href="#key-88be6609e9b4d5b78cedbc11609c0e59" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
...
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<item>
<num>(d)</num>
<p>
international agreements containing customs provisions, insofar as they are applicable in the
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<noteRef uk:name="commentary" href="#key-6cff7d7ad8ddacee0dbe3af61893b833" class="commentary"/>
United Kingdom
</ins>
;
</p>
</item>
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</item>
<item>
<num>(3)</num>
<p>"customs controls" means specific acts performed by the customs authorities in order to ensure compliance with the customs legislation and other legislation governing the entry, exit, transit, movement, storage and end-use of goods moved between the customs territory of the Union and countries or territories outside that territory, and the presence and movement within the customs territory of the Union of non-Union goods and goods placed under the end-use procedure;</p>
</item>
<item>
<num>(4)</num>
<p>
"person" means a natural person, a legal person, and any association of persons which is not a legal person but which is recognised under
<noteRef href="#key-03f6c82407c5d916e55f233d3b254ca5" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... law as having the capacity to perform legal acts;
</p>
</item>
<item>
<num>(5)</num>
<p>"economic operator" means a person who, in the course of his or her business, is involved in activities covered by the customs legislation;</p>
</item>
<item>
<num>(6)</num>
<p>"customs representative" means any person appointed by another person to carry out the acts and formalities required under the customs legislation in his or her dealings with customs authorities;</p>
</item>
<item>
<num>(7)</num>
<p>"risk" means the likelihood and the impact of an event occurring, with regard to the entry, exit, transit, movement or end-use of goods moved between the customs territory of the Union and countries or territories outside that territory and to the presence within the customs territory of the Union of non-Union goods, which would:</p>
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<p>
prevent the correct application of
<noteRef href="#key-a674719d60e92bb70994ac25aa6cf64f" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... national measures;
</p>
</item>
<item>
<num>(b)</num>
<p>
compromise the financial interests of the
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<noteRef uk:name="commentary" href="#key-364cd5166d55faae730285efa808526a" class="commentary"/>
United Kingdom
</ins>
; or
</p>
</item>
<item>
<num>(c)</num>
<p>
pose a threat to the security and safety of the
<ins class="substitution first last" ukl:ChangeId="key-a3e21ef7d95f927b627a92ad0b885891-1660813201263" ukl:CommentaryRef="key-a3e21ef7d95f927b627a92ad0b885891">
<noteRef uk:name="commentary" href="#key-a3e21ef7d95f927b627a92ad0b885891" class="commentary"/>
United Kingdom
</ins>
and its residents, to human, animal or plant health, to the environment or to consumers;
</p>
</item>
</blockList>
</item>
<item>
<num>(8)</num>
<p>"customs formalities" means all the operations which must be carried out by a person and by the customs authorities in order to comply with the customs legislation;</p>
</item>
<item>
<num>(9)</num>
<p>"entry summary declaration" means the act whereby a person informs the customs authorities, in the prescribed form and manner and within a specific time-limit, that goods are to be brought into the customs territory of the Union;</p>
</item>
<item>
<num>(10)</num>
<p>"exit summary declaration" means the act whereby a person informs the customs authorities, in the prescribed form and manner and within a specific time-limit, that goods are to be taken out of the customs territory of the Union;</p>
</item>
<item>
<num>(11)</num>
<p>
"temporary storage declaration" means
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such a declaration for the purposes of the Customs and Excise Management Act 1979;
</ins>
</p>
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<num>(12)</num>
<p>
"customs declaration" means
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<noteRef uk:name="commentary" href="#key-1071e22975be60c76627788240f3eb3e" class="commentary"/>
a Customs declaration for the purposes of the Taxation (Cross-border) Trade Act 2018;
</ins>
</p>
</item>
<item>
<num>(13)</num>
<p>"re-export declaration" means the act whereby a person indicates, in the prescribed form and manner, a wish to take non-Union goods, with the exception of those under the free zone procedure or in temporary storage, out of the customs territory of the Union;</p>
</item>
<item>
<num>(14)</num>
<p>"re-export notification" means the act whereby a person indicates, in the prescribed form and manner, a wish to take non-Union goods which are under the free zone procedure or in temporary storage out of the customs territory of the Union;</p>
</item>
<item>
<num>(15)</num>
<p>"declarant" means the person lodging a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification in his or her own name or the person in whose name such a declaration or notification is lodged;</p>
</item>
<item>
<num>(16)</num>
<p>
"customs procedure" means any of the following procedures under which goods may be placed in accordance with the
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<noteRef uk:name="commentary" href="#key-59e60aec27423bfc140f47c0df8c4a0d" class="commentary"/>
Taxation (Cross-border Trade) Act 2018
</ins>
:
</p>
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<p>release for free circulation;</p>
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<item>
<num>(b)</num>
<p>special procedures;</p>
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<item>
<num>(c)</num>
<p>export;</p>
</item>
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</item>
<item>
<num>(17)</num>
<p>'temporary storage' means the situation of non-Union goods temporarily stored under customs supervision in the period between their presentation to customs and their placing under a customs procedure or re-export;</p>
</item>
<item>
<num>(18)</num>
<p>"customs debt" means the obligation on a person to pay the amount of import or export duty which applies to specific goods under the customs legislation in force;</p>
</item>
<item>
<num>(19)</num>
<p>"debtor" means any person liable for a customs debt;</p>
</item>
<item>
<num>(20)</num>
<p>"import duty" means customs duty payable on the import of goods;</p>
</item>
<item>
<num>(21)</num>
<p>"export duty" means customs duty payable on the export of goods;</p>
</item>
<item>
<num>(22)</num>
<p>"customs status" means the status of goods as Union or non-Union goods;</p>
</item>
<item>
<num>(23)</num>
<p>
"Union goods" means
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<noteRef uk:name="commentary" href="#key-f121ff5e9eaaeb395095ff2b83df7fa9" class="commentary"/>
goods within the Taxation (Cross-border Trade) Act 2018, section 33;
</ins>
</p>
</item>
<item>
<num>(24)</num>
<p>
"non-Union goods" means
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<noteRef uk:name="commentary" href="#key-b08606ad22c278d46edbd8e83cef3534" class="commentary"/>
chargeable goods within the Taxation (Cross-border Trade) Act 2018, section 2;
</ins>
</p>
</item>
<item>
<num>(25)</num>
<p>"risk management" means the systematic identification of risk, including through random checks, and the implementation of all measures necessary for limiting exposure to risk;</p>
</item>
<item>
<num>(26)</num>
<p>"release of goods" means the act whereby the customs authorities make goods available for the purposes specified for the customs procedure under which they are placed;</p>
</item>
<item>
<num>(27)</num>
<p>"customs supervision" means action taken in general by the customs authorities with a view to ensuring that customs legislation and, where appropriate, other provisions applicable to goods subject to such action are observed;</p>
</item>
<item>
<num>(28)</num>
<p>"repayment" means the refunding of an amount of import or export duty that has been paid;</p>
</item>
<item>
<num>(29)</num>
<p>"remission" means the waiving of the obligation to pay an amount of import or export duty which has not been paid;</p>
</item>
<item>
<num>(30)</num>
<p>"processed products" means goods placed under a processing procedure which have undergone processing operations;</p>
</item>
<item>
<num>(31)</num>
<p>"person established in the customs territory of the Union" means:</p>
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<item>
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<p>in the case of a natural person, any person who has his or her habitual residence in the customs territory of the Union;</p>
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<p>in the case of a legal person or an association of persons, any person having its registered office, central headquarters or a permanent business establishment in the customs territory of the Union;</p>
</item>
</blockList>
</item>
<item>
<num>(32)</num>
<p>"permanent business establishment" means a fixed place of business, where both the necessary human and technical resources are permanently present and through which a person's customs-related operations are wholly or partly carried out;</p>
</item>
<item>
<num>(33)</num>
<p>"presentation of goods to customs" means the notification to the customs authorities of the arrival of goods at the customs office or at any other place designated or approved by the customs authorities and the availability of those goods for customs controls;</p>
</item>
<item>
<num>(34)</num>
<p>"holder of the goods" means the person who is the owner of the goods or who has a similar right of disposal over them or who has physical control of them;</p>
</item>
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<num>(35)</num>
<p>"holder of the procedure" means:</p>
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<p>the person who lodges the customs declaration, or on whose behalf that declaration is lodged; or</p>
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<num>(b)</num>
<p>the person to whom the rights and obligations in respect of a customs procedure have been transferred;</p>
</item>
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</item>
<item>
<num>(36)</num>
<p>"commercial policy measures" means non-tariff measures established, as part of the common commercial policy, in the form of Union provisions governing international trade in goods;</p>
</item>
<item>
<num>(37)</num>
<p>"processing operations" means any of the following:</p>
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<p>the processing of goods;</p>
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<num>(c)</num>
<p>the destruction of goods;</p>
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<num>(d)</num>
<p>the repair of goods, including restoring them and putting them in order;</p>
</item>
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<num>(e)</num>
<p>the use of goods which are not to be found in the processed products, but which allow or facilitate the production of those products, even if they are entirely or partially used up in the process (production accessories);</p>
</item>
</blockList>
</item>
<item>
<num>(38)</num>
<p>"rate of yield" means the quantity or percentage of processed products obtained from the processing of a given quantity of goods placed under a processing procedure;</p>
</item>
<item>
<num>(39)</num>
<p>"decision" means any act by the customs authorities pertaining to the customs legislation giving a ruling on a particular case, and having legal effects on the person or persons concerned;</p>
</item>
<item>
<num>(40)</num>
<p>"carrier" means:</p>
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<item>
<num>(a)</num>
<p>in the context of entry, the person who brings the goods, or who assumes responsibility for the carriage of the goods, into the customs territory of the Union. However,</p>
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<p>in the case of combined transportation, "carrier" means the person who operates the means of transport which, once brought into the customs territory of the Union, moves by itself as an active means of transport;</p>
</item>
<item>
<num>(ii)</num>
<p>in the case of maritime or air traffic under a vessel-sharing or contracting arrangement, "carrier" means the person who concludes a contract and issues a bill of lading or air waybill for the actual carriage of the goods into the customs territory of the Union;</p>
</item>
</blockList>
</item>
<item>
<num>(b)</num>
<p>in the context of exit, the person who takes the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Union. However:</p>
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<p>in the case of combined transportation, where the active means of transport leaving the customs territory of the Union is only transporting another means of transport which, after the arrival of the active means of transport at its destination, will move by itself as an active means of transport, 'carrier' means the person who will operate the means of transport which will move by itself once the means of transport leaving the customs territory of the Union has arrived at its destination;</p>
</item>
<item>
<num>(ii)</num>
<p>in the case of maritime or air traffic under a vessel-sharing or contracting arrangement, "carrier" means the person who concludes a contract, and issues a bill of lading or air waybill, for the actual carriage of the goods out of the customs territory of the Union;</p>
</item>
</blockList>
</item>
</blockList>
</item>
<item>
<num>(41)</num>
<p>"buying commission" means a fee paid by an importer to an agent for representing him or her in the purchase of goods being valued.</p>
</item>
</blockList>
</content>
</article>
</chapter>
</title>
</body>
</act>
</akomaNtoso>