Article 2 U.K. Definitions

For the purposes of this Regulation, the following definitions shall apply:

(a)

‘goods’ means all movable property, including electricity;

(b)

‘statistical territory of the Community’ means the [F1 United Kingdom];

(c)

F2 ...

(d)

‘customs authorities’ means [F3 ‘the Commissioners for Her Majesty's Revenue and Customs’];

(e)

‘customs declaration’ means the ‘customs declaration’ [F4 for the purposes of the Taxation (Cross-border Trade) Act 2018, Schedule 1];

(f)

‘decision by customs’ means any official act by customs authorities relating to accepted customs declarations and having legal effect on one or more persons.

Textual Amendments

F1 Words in Art. 2(b) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 8(1)(b); 2020 c. 1, Sch. 5 para. 1(1)

F2 Art. 2(c) revoked (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 7(2); 2020 c. 1, Sch. 5 para. 1(1)

F3 Words in Art. 2(d) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 8(1)(c); 2020 c. 1, Sch. 5 para. 1(1)

F4 Words in Art. 2(e) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 8(1)(d); 2020 c. 1, Sch. 5 para. 1(1)