The Customs (Contravention of a Relevant Rule) Regulations 2003

Changes over time for: Section 2

Version Superseded: 15/11/2011

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Point in time view as at 24/12/2009. This version of this provision has been superseded.

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InterpretationU.K.

2. In these Regulations—

“the Act” means the Customs and Excise Management Act 1979 F1;

“the Accounts and Records Regulations” means the Customs Traders (Accounts and Records) Regulations 1995 F2;

“the Aircraft Report Regulations” means the Aircraft (Customs and Excise) Regulations 1981 F3;

“the 1994 Act” means the Finance Act 1994 F4;

“the Code” means Council Regulation 2913/92/EEC F5;

[F6“Customs” means Her Majesty’s Revenue and Customs, the Secretary of State by whom customs functions are exercisable or the Director of Border Revenue;]

[F7functions exercised under these Regulations by the Secretary of State by whom customs functions are exercisable are general customs functions in accordance with the Borders, Citizenship and Immigration Act 2009 and those exercised by the Director of Border Revenue are customs revenue functions in accordance with the same Act;]

F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“contravene” has the meaning assigned to it by section 24(3) of the Finance Act 2003;

“customs approved treatment or use” has the meaning assigned to it by Article 4(15) of the Code;

“customs procedure” has the meaning assigned to it by Article 4(16) of the Code;

“customs procedure with economic impact” has the meaning assigned to it by Article 84(1)(b) of the Code;

“declaration” has the meaning assigned to it by Article 4(17) of the Code;

“the Implementing Regulation” means Commission Regulation 2454/93/EEC F9 as it implements the Code;

“the Importation Regulations” means the Customs Controls on Importation of Goods Regulations 1991 F10;

“officer” has the meaning assigned to it by section 1 of the Act;

“the Personal Reliefs Order” means the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 F11;

“the Postal Packets Regulations” means the Postal Packets (Customs and Excise) Regulations 1986 F12;

“products remaining” has the meaning as defined in Article 104(2) of Council Regulation 918/83/EEC F13;

“proper officer” means in relation to the person by, with or to whom anything is to be done, the person appointed or authorised in that behalf by the Commissioners;

“relevant rule” has the meaning assigned to it by section 24(3) of the Finance Act 2003;

“relevant tax or duty” has the meaning assigned to it by section 24(2) of the Finance Act 2003;

“the Relief Regulation” means Council Regulation 918/83/EEC F14;

“the Ship’s Report Regulations” means the Ship’s Report, Importation and Exportation by Sea Regulations 1981 F15;

F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5O.J. L302, 19.10.92 p.l.

F6Words in reg. 2 substituted (24.12.2009) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2009 (S.I. 2009/3164), regs. 1, 3(a)