<dc:identifier>http://www.legislation.gov.uk/uksi/2018/1248/regulation/101</dc:identifier>
<dc:title>The Customs (Import Duty) (EU Exit) Regulations 2018</dc:title>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:subject scheme="SIheading">EXITING THE EUROPEAN UNION</dc:subject>
<dc:subject scheme="SIheading">CUSTOMS</dc:subject>
<dc:modified>2024-09-30</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-09-30</dct:valid>
<dc:description>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.</dc:description>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/2018/1248/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum" href="http://www.legislation.gov.uk/uksi/2018/1248/memorandum" title="Explanatory Memorandum"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum/toc" href="http://www.legislation.gov.uk/uksi/2018/1248/memorandum/contents" title="Explanatory Memorandum Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/2018/1248" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2018/1248/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2018/1248/signature" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2018/1248/note" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2018/1248/body" title="body"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/2018/1248/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/2021-05-11" title="2021-05-11"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/made" title="made"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/2019-01-02" title="2019-01-02"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/2019-10-03" title="2019-10-03"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/2020-12-31" title="2020-12-31"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/2021-05-11" title="2021-05-11"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/101/2023-08-08" title="2023-08-08"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/uksi/2018/1248" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/100" title="Provision; Regulation 100"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/100" title="Provision; Regulation 100"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/102" title="Provision; Regulation 102"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/uksi/2018/1248/regulation/102" title="Provision; Regulation 102"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="revised"/>
<ukm:DocumentMinorType Value="regulation"/>
...</ukm:DocumentClassification>
<ukm:Year Value="2018"/>
<ukm:Number Value="1248"/>
<ukm:Made Date="2018-11-29"/>
<ukm:Laid Date="2018-11-30" Class="UnitedKingdomParliament"/>
<ukm:ISBN Value="9780111175675"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectingProvisions="reg. 11(23)" Type="inserted" AffectedExtent="E+W+S+N.I." Notes="This amendment not applied to legislation.gov.uk. Reg. 11(23) omitted (29.10.2020) by virtue of S.I. 2020/1088, regs. 1(3), 9(4)(b)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/1215" AffectingYear="2019" EffectId="key-6e0f177e52c42f67c5aee393175e9b0c" AffectedNumber="1248" AffectedURI="http://www.legislation.gov.uk/id/uksi/2018/1248" RequiresApplied="false" AffectingNumber="1215" Row="20" AffectedYear="2018" URI="http://www.legislation.gov.uk/id/effect/key-6e0f177e52c42f67c5aee393175e9b0c" AffectingClass="UnitedKingdomStatutoryInstrument" Modified="2022-02-18T11:50:34Z" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedProvisions="Pt. 13A" AffectingEffectsExtent="E+W+S+N.I.">
<ukm:AffectedTitle>The Customs (Import Duty) (EU Exit) Regulations 2018</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="part-13A" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/part/13A" err:Ref="Section missing in legislation" Missing="true">Pt. 13A</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-11-23" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/11/23">reg. 11(23)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/1/2">reg. 1(2)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2019" AffectedYear="2018" AffectingProvisions="reg. 11(3)(c)" URI="http://www.legislation.gov.uk/id/effect/key-abd7c9984560aa61d540789ecbdaa18f" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingClass="UnitedKingdomStatutoryInstrument" Type="inserted" AffectedNumber="1248" RequiresApplied="false" AffectingNumber="1215" Notes="This amendment not applied to legislation.gov.uk. Reg. 11(3)(c) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch." AffectedProvisions="reg. 4(3AA)" Row="64" AffectedURI="http://www.legislation.gov.uk/id/uksi/2018/1248" Modified="2022-02-18T11:50:34Z" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/1215" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-abd7c9984560aa61d540789ecbdaa18f" AffectedExtent="E+W+S+N.I.">
<ukm:AffectedTitle>The Customs (Import Duty) (EU Exit) Regulations 2018</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-4-3AA" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/4/3AA" FoundRef="regulation-4">reg. 4(3AA)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-11-3-c" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/11/3/c">reg. 11(3)(c)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/1/2">reg. 1(2)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2019" Row="88" EffectId="key-9ee4670ae4c3d553b9411a13e0323c07" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2018" Notes="This amendment not applied to legislation.gov.uk. Reg. 11(3)(g) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch." AffectedNumber="1248" AffectedProvisions="reg. 4(4A)" AffectedURI="http://www.legislation.gov.uk/id/uksi/2018/1248" RequiresApplied="false" AffectingNumber="1215" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/1215" URI="http://www.legislation.gov.uk/id/effect/key-9ee4670ae4c3d553b9411a13e0323c07" Type="inserted" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="reg. 11(3)(g)" AffectedExtent="E+W+S+N.I." Modified="2022-02-18T11:50:34Z" AffectedClass="UnitedKingdomStatutoryInstrument">
<ukm:AffectedTitle>The Customs (Import Duty) (EU Exit) Regulations 2018</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-4-4A" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/4/4A" FoundRef="regulation-4">reg. 4(4A)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-11-3-g" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/11/3/g">reg. 11(3)(g)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/1/2">reg. 1(2)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect Notes="This amendment not applied to legislation.gov.uk. Reg. 11(4) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch." AffectedClass="UnitedKingdomStatutoryInstrument" Modified="2022-02-18T11:50:34Z" RequiresApplied="false" AffectedProvisions="reg. 4A" AffectingClass="UnitedKingdomStatutoryInstrument" Row="92" Type="inserted" AffectedNumber="1248" AffectedURI="http://www.legislation.gov.uk/id/uksi/2018/1248" AffectingYear="2019" AffectedYear="2018" URI="http://www.legislation.gov.uk/id/effect/key-f006d50e125b11ef039c13685e48d62a" EffectId="key-f006d50e125b11ef039c13685e48d62a" AffectingNumber="1215" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/1215" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="reg. 11(4)" AffectedExtent="E+W+S+N.I.">
<ukm:AffectedTitle>The Customs (Import Duty) (EU Exit) Regulations 2018</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="regulation-4A" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/4A" err:Ref="Section missing in legislation" Missing="true">reg. 4A</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-11-4" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/11/4">reg. 11(4)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/1/2">reg. 1(2)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="486" AffectedYear="2018" AffectedNumber="1248" RequiresApplied="false" Modified="2022-02-18T11:50:34Z" EffectId="key-f15fe0e884100ef00dc402680e82da9f" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="reg. 6(12)(c)" AffectedURI="http://www.legislation.gov.uk/id/uksi/2018/1248" URI="http://www.legislation.gov.uk/id/effect/key-f15fe0e884100ef00dc402680e82da9f" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingClass="UnitedKingdomStatutoryInstrument" Notes="This amendment not applied to legislation.gov.uk. Reg. 6(12)(13) omitted (29.10.2020) by virtue of S.I. 2020/1088, reg. 1(3), 7(2)" AffectedExtent="E+W+S+N.I." Type="inserted" Row="310" AffectingYear="2019" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/486" AffectedProvisions="reg. 33(1)(c)">
<ukm:AffectedTitle>The Customs (Import Duty) (EU Exit) Regulations 2018</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-33-1-c" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/33/1/c" FoundRef="regulation-33">reg. 33(1)(c)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-6-12-c" URI="http://www.legislation.gov.uk/id/uksi/2019/486/regulation/6/12/c">reg. 6(12)(c)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2019/486/regulation/1/3">reg. 1(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="513" AffectedNumber="1248" AffectedURI="http://www.legislation.gov.uk/id/uksi/2018/1248" 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." AffectingClass="UnitedKingdomStatutoryInstrument" Row="311" Type="transitional provisions for effects of S.I. 2019/486, reg. 6(13)" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedYear="2018" AffectedProvisions="reg. 33(2A)(2B)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/513" AffectingProvisions="reg. 15(6)" URI="http://www.legislation.gov.uk/id/effect/key-77adf5f440868891f019b0ba0fc1fc65" AffectingYear="2019" AffectedExtent="E+W+S+N.I." AffectingEffectsExtent="E+W+S+N.I." EffectId="key-77adf5f440868891f019b0ba0fc1fc65" RequiresApplied="false">
<ukm:AffectedTitle>The Customs (Import Duty) (EU Exit) Regulations 2018</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-33-2A" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/33/2A" FoundRef="regulation-33">reg. 33(2A)</ukm:Section>
<ukm:Section Ref="regulation-33-2B" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/33/2B" FoundRef="regulation-33">(2B)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-15-6" URI="http://www.legislation.gov.uk/id/uksi/2019/513/regulation/15/6">reg. 15(6)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2019/513/regulation/1">reg. 1</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<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">
<ukm:AffectedTitle>The Customs (Import Duty) (EU Exit) Regulations 2018</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-33-2A" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/33/2A" FoundRef="regulation-33">reg. 33(2A)</ukm:Section>
<ukm:Section Ref="regulation-33-2B" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/33/2B" FoundRef="regulation-33">(2B)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-15-6" URI="http://www.legislation.gov.uk/id/uksi/2019/513/regulation/15/6">reg. 15(6)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2019/513/regulation/1">reg. 1</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="2018" AffectedURI="http://www.legislation.gov.uk/id/uksi/2018/1248" Row="313" EffectId="key-e18199774ba1d28f11ed5e0846e489d3" AppendedCommentary="(as amended by S.I. 2019/1346, reg. 1(3)(b), 9(2)(a))" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/486" Modified="2022-02-18T11:50:34Z" AffectingProvisions="reg. 6(13)" URI="http://www.legislation.gov.uk/id/effect/key-e18199774ba1d28f11ed5e0846e489d3" RequiresApplied="false" AffectedExtent="E+W+S+N.I." AffectingClass="UnitedKingdomStatutoryInstrument" Type="inserted" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedProvisions="reg. 33(2A)-(2D)" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="486" Notes="This amendment not applied to legislation.gov.uk. Reg. 6(12)(13) omitted (29.10.2020) by virtue of S.I. 2020/1088, reg. 1(3), 7(2)" AffectedNumber="1248" AffectingYear="2019">
<ukm:AffectedTitle>The Customs (Import Duty) (EU Exit) Regulations 2018</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="regulation-33-2A" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/33/2A" FoundStart="regulation-33" End="regulation-33-2D" UpTo="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/33/2D" FoundEnd="regulation-33" MissingEnd="true">
<ukm:Section Ref="regulation-33-2A" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/33/2A" FoundRef="regulation-33">reg. 33(2A)</ukm:Section>
-<ukm:Section Ref="regulation-33-2D" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/33/2D" FoundRef="regulation-33">(2D)</ukm:Section>
...</ukm:SectionRange>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-6-13" URI="http://www.legislation.gov.uk/id/uksi/2019/486/regulation/6/13">reg. 6(13)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2019/486/regulation/1/3">reg. 1(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="423" AffectedYear="2018" AffectedProvisions="reg. 43(3A)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/326" AffectedExtent="E+W+S+N.I." AffectedNumber="1248" Type="inserted" AffectingNumber="326" EffectId="key-77a803212506174d8d91d1b76442c59d" AffectingEffectsExtent="E+W+S+N.I." Notes="This amendment comes into force on such day as the Treasury may by regulations under 2018 c. 22, s. 52 appoint" Modified="2022-02-18T11:50:34Z" AffectedURI="http://www.legislation.gov.uk/id/uksi/2018/1248" AffectingProvisions="reg. 11(4)" RequiresApplied="true" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingYear="2019" AffectedClass="UnitedKingdomStatutoryInstrument" URI="http://www.legislation.gov.uk/id/effect/key-77a803212506174d8d91d1b76442c59d">
<ukm:AffectedTitle>The Customs (Import Duty) (EU Exit) Regulations 2018</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-43-3A" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/43/3A" FoundRef="regulation-43">reg. 43(3A)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-11-4" URI="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/11/4">reg. 11(4)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/1/2">reg. 1(2)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect Type="inserted" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/1215" AffectedURI="http://www.legislation.gov.uk/id/uksi/2018/1248" Row="554" AffectedNumber="1248" AffectingNumber="1215" AffectedYear="2018" AffectingEffectsExtent="E+W+S+N.I." Notes="This amendment not applied to legislation.gov.uk. Reg. 11(17)(c)(d) omitted (29.10.2020) by virtue of S.I. 2020/1088, regs. 1(3), 9(4)(a)" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-03f3e6e840db4107f5d2fdc4db6cc936" Modified="2022-02-18T11:50:34Z" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedProvisions="reg. 98(5)" URI="http://www.legislation.gov.uk/id/effect/key-03f3e6e840db4107f5d2fdc4db6cc936" AffectingYear="2019" RequiresApplied="false" AffectedExtent="E+W+S+N.I." AffectingProvisions="reg. 11(17)(d)">
<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>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-11-17-d" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/11/17/d">reg. 11(17)(d)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/1/2">reg. 1(2)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect Modified="2022-02-18T11:50:34Z" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/326" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-663e1206cffd89c2d3ffa1fb2d7caf9b" AffectedExtent="E+W+S+N.I." Comments="Edit not required TOC will be automatically amended when reg. 37A is inserted by reg. 9(5)" AffectedURI="http://www.legislation.gov.uk/id/uksi/2018/1248" AffectedYear="2018" AffectedNumber="1248" RequiresApplied="false" Notes="This amendment not applied to legislation.gov.uk. The table of contents for this legislation will be dynamically updated when its provisions are revised" AffectingProvisions="reg. 7" EffectId="key-663e1206cffd89c2d3ffa1fb2d7caf9b" AffectingNumber="326" AffectedClass="UnitedKingdomStatutoryInstrument" Type="words inserted" AffectedProvisions="Table of Contents" Row="746" AffectingYear="2019" AffectingClass="UnitedKingdomStatutoryInstrument">
<ukm:AffectedTitle>The Customs (Import Duty) (EU Exit) Regulations 2018</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/section" err:Ref="Section missing in legislation" Missing="true">Table of Contents</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-7" URI="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/7">reg. 7</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/1/2">reg. 1(2)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="2018" Row="7" Notes="Reg. 13(1)-(3) omitted on IP completion day by S.I. 2019/108, regs. 1(5), 60(2); S.I. 2020/1643. reg. 2, Sch." RequiresApplied="false" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="1249" EffectId="key-f525431c90c3c8ce3f7691a797aa3415" AffectedURI="http://www.legislation.gov.uk/id/uksi/2018/1248" AffectedNumber="1248" Modified="2022-02-18T11:50:34Z" AffectingURI="http://www.legislation.gov.uk/id/uksi/2018/1249" AffectingYear="2018" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="reg. 13(3)" AffectedProvisions="Pt. 4 Ch. 3 s. 2" Type="applied (with modifications)" URI="http://www.legislation.gov.uk/id/effect/key-f525431c90c3c8ce3f7691a797aa3415" AffectedExtent="E+W+S+N.I.">
<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>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-13-3" URI="http://www.legislation.gov.uk/id/uksi/2018/1249/regulation/13/3">reg. 13(3)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2018/1249/regulation/1/2">reg. 1(2)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
...</ukm:UnappliedEffects>
...</ukm:SecondaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2018/1248/notes"/>
<ukm:Alternatives>
<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"/>
...</ukm:Alternatives>
...</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2018/1248/pdfs/uksi_20181248_en.pdf" Date="2018-11-30" Size="436744"/>
...</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="207"/>
<ukm:BodyParagraphs Value="207"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="10"/>
...</ukm:Statistics>