The Customs (Tariff Quotas) (EU Exit) Regulations 2020

Interpretation of this Part

21.—(1) In this Part—

“available quantity” has the meaning given in regulation 22;

“declarant”, in relation to a Customs declaration in respect of any goods, means—

(a)

the person who has made the declaration; or

(b)

the person on whose behalf it was made;

“EORI number” has the meaning given in regulation 25(6)(c);

“extract” has the meaning given in regulation 38(1);

“Licensing Table” means the table comprising two Parts in Schedule 2;

“operator” has the meaning given in regulation 24;

“quota” has the meaning given in regulation 20;

“sub-period” means any sub-period of the quota period for the quota concerned which is specified in column (10) of the Licensing Table;

“transferee” has the meaning given in regulation 38.

(2) In this Part—

(a) any reference to the release of goods under the free-circulation procedure as it applies to goods—

(i) that are specified in the second section of Part C of the Quota Table; or

(ii) that are “authorised use goods” as described in regulation 5(1)(b) of the Customs PTA Regulations,

is to be read as if it were a reference to those goods being declared for an authorised use procedure in accordance with the Special Procedures Regulations;

(b) references to a Customs declaration or to a declaration for a Customs procedure are to be read as including a reference to any such declaration made to HMRC under equivalent provisions of direct EU legislation that have effect in Northern Ireland in respect of goods imported into the United Kingdom as a result of their entry into Northern Ireland.