http://www.legislation.gov.uk/uksi/2018/1248/regulation/101The Customs (Import Duty) (EU Exit) Regulations 2018texttext/xmlenStatute Law DatabaseEXITING THE EUROPEAN UNIONCUSTOMS2024-09-30Expert Participation2024-09-30 The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument. PART 10Guarantees<CommentaryRef Ref="key-d5654f280b65066860d88d4791270b82"/><CommentaryRef Ref="key-302606d159bff3b39c5b1dbf0584ce62"/><CommentaryRef Ref="key-4aaf4a35e88bf27ccd8bba579ef4d81b"/><CommentaryRef Ref="key-cd5fe9bf8d67d48ab1e10afb04708c15"/>Cases where no guarantee is required1011Notwithstanding any provision in these Regulations to the contrary, but subject to paragraph (1A), a person is not required to give a guarantee in respect of a liability to pay import duty if—athe person liable is a public authority or universal service provider and the liability or potential liability arose in the course of carrying out the duties or functions of that authority or provider;bthe liability relates to goods imported into the United Kingdom via a pipe-line;cthe liability relates to goods subject to an inward processing procedure where regulation 21(2) (authorisation to declare goods for an inward processing procedure) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 applies;dthe liability relates to goods subject to an outward processing procedure where regulation 28(6) (authorisation to declare goods for an outward processing procedure) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 does not apply;ethe liability relates to goods declared for a temporary admission procedure and—ithe declaration is made under regulation 20, 21, 27, 27A, 27B , 27C , 27D or 27E (Customs declarations made orally or by conduct: certain goods);iithe goods comprise empty packaging and are not intended for sale;iiithe goods are used for transportation of imported goods and have permanent, indelible markings identifying that use; orivthe goods have previously been discharged from a temporary admission procedure.1AParagraph (1) does not apply to a guarantee given in accordance with paragraph 17(5B) of Schedule 1 to the Act.2For the purposes of this regulation—pipe-line” has the meaning given in section 1 of CEMA 1979;public authority” means a public authority as defined by the Freedom of Information Act 2000 or a Scottish public authority as defined by the Freedom of Information (Scotland) Act 2002;...Reg. 101 in force at 2.1.2019 for specified purposes, see reg. 1(4)(d)“A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.2000 c. 36; “public authority” is defined in section 3 of that Act.2002 asp 13; “Scottish public authority” is defined in section 3 of that Act.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)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.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.)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.)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.)Reg. 101 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.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.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.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.Words in reg. 101(1)(e)(ii) substituted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 2(9)Words in reg. 101(1) inserted (8.8.2023) by The Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/811), regs. 1(2), 2(3)(a)Reg. 101(1A) inserted (8.8.2023) by The Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/811), regs. 1(2), 2(3)(b)
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<ukm:UnappliedEffect Row="312" AffectedYear="2018" AffectingProvisions="reg. 15(6)" RequiresApplied="false" Modified="2022-02-18T11:50:34Z" Notes="This amendment not applied to legislation.gov.uk. Pt. 4 omitted on IP completion day by virtue of S.I. 2020/1495, regs. 1(2), 22(5); S.I. 2020/1641, reg. 2, Sch." AffectingYear="2019" AffectedURI="http://www.legislation.gov.uk/id/uksi/2018/1248" EffectId="key-cf479c40f1bac669a5652d97a3ceebd3" AffectedExtent="E+W+S+N.I." AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-cf479c40f1bac669a5652d97a3ceebd3" Type="transitional provisions for effects of S.I. 2019/486, reg. 6(13)" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedNumber="1248" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/513" AffectingNumber="513" AffectedProvisions="reg. 33(2A)(2B)" AffectedClass="UnitedKingdomStatutoryInstrument">
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<ukm:AffectedTitle>The Customs (Import Duty) (EU Exit) Regulations 2018</ukm:AffectedTitle>
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-
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<ukm:AffectingTitle>The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019</ukm:AffectingTitle>
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<ukm:AffectingTitle>The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019</ukm:AffectingTitle>
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<ukm:AffectedTitle>The Customs (Import Duty) (EU Exit) Regulations 2018</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-98-5" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/98/5" FoundRef="regulation-98">reg. 98(5)</ukm:Section>
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<ukm:AffectingTitle>The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019</ukm:AffectingTitle>
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<ukm:AffectedTitle>The Customs (Import Duty) (EU Exit) Regulations 2018</ukm:AffectedTitle>
<ukm:AffectedProvisions>
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<ukm:AffectedTitle>The Customs (Import Duty) (EU Exit) Regulations 2018</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="part-4-chapter-3" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/part/4/chapter/3">Pt. 4 Ch. 3 </ukm:Section>
<ukm:Section Ref="part-4-chapter-3-section-2" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/part/4/chapter/3/section/2" FoundRef="part-4-chapter-3">s. 2</ukm:Section>
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<ukm:AffectingTitle>The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018</ukm:AffectingTitle>
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<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2018/1248/pdfs/uksiem_20181248_en.pdf" Date="2018-11-30" Title="UK Explanatory Memorandum" Size="58884"/>
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<Secondary>
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<Part DocumentURI="http://www.legislation.gov.uk/uksi/2018/1248/part/10" IdURI="http://www.legislation.gov.uk/id/uksi/2018/1248/part/10" NumberOfProvisions="8" id="part-10" RestrictStartDate="2024-09-30">
<Number>
<CommentaryRef Ref="key-d5654f280b65066860d88d4791270b82"/>
<CommentaryRef Ref="key-302606d159bff3b39c5b1dbf0584ce62"/>
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<CommentaryRef Ref="key-cd5fe9bf8d67d48ab1e10afb04708c15"/>
<Strong>PART 10</Strong>
</Number>
<Title>Guarantees</Title>
<P1group RestrictStartDate="2023-08-08" RestrictExtent="E+W+S+N.I.">
<Title>
<CommentaryRef Ref="key-d5654f280b65066860d88d4791270b82"/>
<CommentaryRef Ref="key-302606d159bff3b39c5b1dbf0584ce62"/>
<CommentaryRef Ref="key-4aaf4a35e88bf27ccd8bba579ef4d81b"/>
<CommentaryRef Ref="key-cd5fe9bf8d67d48ab1e10afb04708c15"/>
Cases where no guarantee is required
</Title>
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<Pnumber>
<CommentaryRef Ref="c23756531"/>
<CommentaryRef Ref="key-3282234b9b6f2c3dee5bea8ef0c47dff"/>
<CommentaryRef Ref="key-d5654f280b65066860d88d4791270b82"/>
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101
</Pnumber>
<P1para>
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<Pnumber>1</Pnumber>
<P2para>
<Text>
Notwithstanding any provision in these Regulations to the contrary,
<Addition ChangeId="key-5a1cca0dc22f9448449bb7c80e215643-1694540544493" CommentaryRef="key-5a1cca0dc22f9448449bb7c80e215643">but subject to paragraph (1A),</Addition>
a person is not required to give a guarantee in respect of a liability to pay import duty if—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/1/a" IdURI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/101/1/a" id="regulation-101-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the person liable is a public authority or universal service provider and the liability or potential liability arose in the course of carrying out the duties or functions of that authority or provider;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/1/b" IdURI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/101/1/b" id="regulation-101-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the liability relates to goods imported into the United Kingdom via a pipe-line;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/1/c" IdURI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/101/1/c" id="regulation-101-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the liability relates to goods subject to an inward processing procedure where regulation 21(2) (authorisation to declare goods for an inward processing procedure) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 applies;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/1/d" IdURI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/101/1/d" id="regulation-101-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>the liability relates to goods subject to an outward processing procedure where regulation 28(6) (authorisation to declare goods for an outward processing procedure) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 does not apply;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/1/e" IdURI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/101/1/e" id="regulation-101-1-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>
the liability relates to goods declared for a temporary admission procedure
<CommentaryRef Ref="c23522281"/>
and—
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/1/e/i" IdURI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/101/1/e/i" id="regulation-101-1-e-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>
the declaration is made under regulation
<Substitution ChangeId="key-51c57deb9ca2bd50c705f799e2b6d3b2-1580810976872" CommentaryRef="key-51c57deb9ca2bd50c705f799e2b6d3b2">20, 21, 27, 27A, 27B </Substitution>
<Substitution ChangeId="key-51c57deb9ca2bd50c705f799e2b6d3b2-1580810976872" CommentaryRef="key-51c57deb9ca2bd50c705f799e2b6d3b2">
<Substitution ChangeId="key-cd8b5eb53dfbd8ed9b86e37a21d0cdc1-1635851973687" CommentaryRef="key-cd8b5eb53dfbd8ed9b86e37a21d0cdc1">, 27C </Substitution>
</Substitution>
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<Substitution ChangeId="key-cd8b5eb53dfbd8ed9b86e37a21d0cdc1-1635851973687" CommentaryRef="key-cd8b5eb53dfbd8ed9b86e37a21d0cdc1">
<Substitution ChangeId="key-3b70ce06d339eca3683f05ada095b61c-1635852022799" CommentaryRef="key-3b70ce06d339eca3683f05ada095b61c">, 27D or 27E</Substitution>
</Substitution>
</Substitution>
<Substitution ChangeId="key-51c57deb9ca2bd50c705f799e2b6d3b2-1580810976872" CommentaryRef="key-51c57deb9ca2bd50c705f799e2b6d3b2"> (Customs declarations made orally or by conduct: certain goods)</Substitution>
;
</Text>
</P4para>
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<Pnumber>ii</Pnumber>
<P4para>
<Text>
the goods comprise empty packaging and
<Substitution ChangeId="key-2136c2978a48e2d8f0c3d1ddc919b7fa-1641388363140" CommentaryRef="key-2136c2978a48e2d8f0c3d1ddc919b7fa">are not intended for sale</Substitution>
;
</Text>
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<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/1/e/iii" IdURI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/101/1/e/iii" id="regulation-101-1-e-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>the goods are used for transportation of imported goods and have permanent, indelible markings identifying that use; or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/1/e/iv" IdURI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/101/1/e/iv" id="regulation-101-1-e-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>the goods have previously been discharged from a temporary admission procedure.</Text>
</P4para>
</P4>
</P3para>
</P3>
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</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/1A" IdURI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/101/1A" id="regulation-101-1A">
<Pnumber>
<Addition ChangeId="key-1ecf6bb94994175458d5b1692a83a3ad-1694540580621" CommentaryRef="key-1ecf6bb94994175458d5b1692a83a3ad">1A</Addition>
</Pnumber>
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<Text>
<Addition ChangeId="key-1ecf6bb94994175458d5b1692a83a3ad-1694540580621" CommentaryRef="key-1ecf6bb94994175458d5b1692a83a3ad">Paragraph (1) does not apply to a guarantee given in accordance with paragraph 17(5B) of Schedule 1 to the Act.</Addition>
</Text>
</P2para>
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<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/2" IdURI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/101/2" id="regulation-101-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>For the purposes of this regulation—</Text>
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<Para>
<Text>
<Term id="term-pipe-line">pipe-line</Term>
” has the meaning given in section 1 of CEMA 1979;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-public-authority">public authority</Term>
” means a public authority as defined by the Freedom of Information Act 2000
<CommentaryRef Ref="c23522291"/>
or a Scottish public authority as defined by the Freedom of Information (Scotland) Act 2002
<CommentaryRef Ref="c23522301"/>
;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="key-095d5f4149becbbe770384e3b25251e4"/>
...
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Part>
</Body>
</Secondary>
<Commentaries>
<Commentary id="c23756531" Type="I">
<Para>
<Text>
Reg. 101 in force at 2.1.2019 for specified purposes, see
<CitationSubRef id="cc163963095053" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/1/4/d" SectionRef="regulation-1-4-d">reg. 1(4)(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c23522281" Type="M">
<Para>
<Text>“A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.</Text>
</Para>
</Commentary>
<Commentary id="c23522291" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/36" id="c00081" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="36">2000 c. 36</Citation>
; “public authority” is defined in section 3 of that Act.
</Text>
</Para>
</Commentary>
<Commentary id="c23522301" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/asp/2002/13" id="c00082" Class="ScottishAct" Year="2002" Number="13">2002 asp 13</Citation>
; “Scottish public authority” is defined in section 3 of that Act.
</Text>
</Para>
</Commentary>
<Commentary id="key-51c57deb9ca2bd50c705f799e2b6d3b2" Type="F">
<Para>
<Text>
Words in reg. 101(1)(e)(i) substituted (3.10.2019) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1215" id="cntz07se3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1215" Title="The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019">The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215)</Citation>
,
<CitationSubRef CitationRef="cntz07se3-00007" id="cntz07se3-00008" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/1/3/b" SectionRef="regulation-1-3-b">regs. 1(3)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="cntz07se3-00007" id="cntz07se3-00009" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/11/18" SectionRef="regulation-11-18" Operative="true">11(18)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-302606d159bff3b39c5b1dbf0584ce62" Type="C">
<Para>
<Text>
Pts. 1-10 applied (with modifications) (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1605" id="ccx0xxqv4-00018" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1605" Title="The Customs (Northern Ireland) (EU Exit) Regulations 2020">The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605)</Citation>
,
<CitationSubRef CitationRef="ccx0xxqv4-00018" id="ccx0xxqv4-00019" URI="http://www.legislation.gov.uk/id/uksi/2020/1605/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ccx0xxqv4-00018" id="ccx0xxqv4-00020" URI="http://www.legislation.gov.uk/id/uksi/2020/1605/regulation/32" SectionRef="regulation-32" Operative="true">32</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="ccx0xxqv4-00021" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="ccx0xxqv4-00021" id="ccx0xxqv4-00022" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="ccx0xxqv4-00021" id="ccx0xxqv4-00023" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d5654f280b65066860d88d4791270b82" Type="C">
<Para>
<Text>
Pt. 10 modified (31.12.2020) by S.I. 2018/1247, Sch. 2 para. 6 (as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1215" id="ccx0xxqv4-03410" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1215" Title="The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019">The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215)</Citation>
,
<CitationSubRef CitationRef="ccx0xxqv4-03410" id="ccx0xxqv4-03411" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccx0xxqv4-03410" id="ccx0xxqv4-03412" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/10/4" SectionRef="regulation-10-4" Operative="true">10(4)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="ccx0xxqv4-03413" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="ccx0xxqv4-03413" id="ccx0xxqv4-03414" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="ccx0xxqv4-03413" id="ccx0xxqv4-03415" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-cd5fe9bf8d67d48ab1e10afb04708c15" Type="C">
<Para>
<Text>
Pt. 10 modified (31.12.2020) by S.I. 2018/1249, reg. 4(3) (as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1215" id="ccx0xxqv4-03422" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1215" Title="The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019">The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215)</Citation>
,
<CitationSubRef CitationRef="ccx0xxqv4-03422" id="ccx0xxqv4-03423" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccx0xxqv4-03422" id="ccx0xxqv4-03424" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/12/2/e" SectionRef="regulation-12-2-e" Operative="true">12(2)(e)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="ccx0xxqv4-03425" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="ccx0xxqv4-03425" id="ccx0xxqv4-03426" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="ccx0xxqv4-03425" id="ccx0xxqv4-03427" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-4aaf4a35e88bf27ccd8bba579ef4d81b" Type="C">
<Para>
<Text>
Pt. 10 modified (31.12.2020) by S.I. 2018/1258, Sch. 3 para. 4(1C) (as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1215" id="ccx0xxqv4-03434" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1215" Title="The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019">The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215)</Citation>
,
<CitationSubRef CitationRef="ccx0xxqv4-03434" id="ccx0xxqv4-03435" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccx0xxqv4-03434" id="ccx0xxqv4-03436" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/13/3/a/ii" SectionRef="regulation-13-3-a-ii" Operative="true">13(3)(a)(ii)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="ccx0xxqv4-03437" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="ccx0xxqv4-03437" id="ccx0xxqv4-03438" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="ccx0xxqv4-03437" id="ccx0xxqv4-03439" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-3282234b9b6f2c3dee5bea8ef0c47dff" Type="I">
<Para>
<Text>
Reg. 101 in force at 31.12.2020 in so far as not already in force by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="ccx0xxqv4-04693" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="ccx0xxqv4-04693" id="ccx0xxqv4-04694" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="ccx0xxqv4-04693" id="ccx0xxqv4-04695" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule" Operative="true">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-095d5f4149becbbe770384e3b25251e4" Type="F">
<Para>
<Text>
Words in reg. 101(2) omitted (31.12.2020) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1346" id="cd490lcp4-00031" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1346" Title="The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019">The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346)</Citation>
,
<CitationSubRef CitationRef="cd490lcp4-00031" id="cd490lcp4-00032" URI="http://www.legislation.gov.uk/id/uksi/2019/1346/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cd490lcp4-00031" id="cd490lcp4-00033" URI="http://www.legislation.gov.uk/id/uksi/2019/1346/regulation/2/19" SectionRef="regulation-2-19" Operative="true">2(19)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="cd490lcp4-00034" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="cd490lcp4-00034" id="cd490lcp4-00035" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cd490lcp4-00034" id="cd490lcp4-00036" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-cd8b5eb53dfbd8ed9b86e37a21d0cdc1" Type="F">
<Para>
<Text>
Words in reg. 101(1)(e)(i) substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1234" id="cd490lcp4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1234" Title="The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020">The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234)</Citation>
,
<CitationSubRef CitationRef="cd490lcp4-00007" id="cd490lcp4-00008" URI="http://www.legislation.gov.uk/id/uksi/2020/1234/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cd490lcp4-00007" id="cd490lcp4-00009" URI="http://www.legislation.gov.uk/id/uksi/2020/1234/regulation/3/14" SectionRef="regulation-3-14" Operative="true">3(14)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="cd490lcp4-00010" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="cd490lcp4-00010" id="cd490lcp4-00011" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cd490lcp4-00010" id="cd490lcp4-00012" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3b70ce06d339eca3683f05ada095b61c" Type="F">
<Para>
<Text>
Words in reg. 101(1)(e)(i) substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1552" id="cd490lcp4-00019" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1552" Title="The Customs (Amendment) (EU Exit) Regulations 2020">The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552)</Citation>
,
<CitationSubRef CitationRef="cd490lcp4-00019" id="cd490lcp4-00020" URI="http://www.legislation.gov.uk/id/uksi/2020/1552/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cd490lcp4-00019" id="cd490lcp4-00021" URI="http://www.legislation.gov.uk/id/uksi/2020/1552/regulation/2/8" SectionRef="regulation-2-8" Operative="true">2(8)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="cd490lcp4-00022" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="cd490lcp4-00022" id="cd490lcp4-00023" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cd490lcp4-00022" id="cd490lcp4-00024" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2136c2978a48e2d8f0c3d1ddc919b7fa" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cfntaft24-00006" SectionRef="regulation-101-1-e-ii" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/101/1/e/ii">reg. 101(1)(e)(ii)</CitationSubRef>
substituted (11.5.2021) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2021/478" id="cfntaft24-00007" Class="UnitedKingdomStatutoryInstrument" Year="2021" Number="478" Title="The Customs (Miscellaneous Amendments) Regulations 2021">The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478)</Citation>
,
<CitationSubRef CitationRef="cfntaft24-00007" id="cfntaft24-00008" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2021/478/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cfntaft24-00007" id="cfntaft24-00009" SectionRef="regulation-2-9" URI="http://www.legislation.gov.uk/id/uksi/2021/478/regulation/2/9" Operative="true">2(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5a1cca0dc22f9448449bb7c80e215643" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c42wvjwj5-00015" SectionRef="regulation-101-1" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/101/1">reg. 101(1)</CitationSubRef>
inserted (8.8.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/811" id="c42wvjwj5-00016" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="811" Title="The Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023">The Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/811)</Citation>
,
<CitationSubRef CitationRef="c42wvjwj5-00016" id="c42wvjwj5-00017" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/811/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c42wvjwj5-00016" id="c42wvjwj5-00018" SectionRef="regulation-2-3-a" URI="http://www.legislation.gov.uk/id/uksi/2023/811/regulation/2/3/a" Operative="true">2(3)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1ecf6bb94994175458d5b1692a83a3ad" Type="F">
<Para>
<Text>
<CitationSubRef id="c42wvjwj5-00006" SectionRef="regulation-101-1A" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/101/1A">Reg. 101(1A)</CitationSubRef>
inserted (8.8.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/811" id="c42wvjwj5-00007" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="811" Title="The Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023">The Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/811)</Citation>
,
<CitationSubRef CitationRef="c42wvjwj5-00007" id="c42wvjwj5-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/811/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c42wvjwj5-00007" id="c42wvjwj5-00009" SectionRef="regulation-2-3-b" URI="http://www.legislation.gov.uk/id/uksi/2023/811/regulation/2/3/b" Operative="true">2(3)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>