In these Regulations—

• “the Act” means the Taxation (Cross-border Trade) Act 2018;

• “accompanied baggage” means baggage which—

  1. a

     accompanies an individual when arriving in the United Kingdom; or

  2. b

     would have so accompanied an individual had the baggage not been delayed in transit to the United Kingdom;

• “the ATA Convention” means the Customs Convention on the “A.T.A. Carnet” for the Temporary Admission of Goods, (Brussels, December 6, 1961)2;

• “Customs obligation” means any obligation or requirement imposed by or under—

  1. a

     Part 1 of the Act;

  2. b

     CEMA 19793;

  3. c

     the EU Customs Code as it had effect before exit day; or

  4. d

     after exit day—

     1. i

        the EU Customs Code except the EUCL; or

     2. ii

        the EUCL insofar as it continues to have effect as provided by Part 15 of these Regulations;

• “the Delegated Regulation” means the Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning provisions of the Union Customs Code;

• “entry summary declaration” has the same meaning as it has in Article 5(9) of the UCC;

• “EUCL” means the direct EU legislation referred to in paragraph 1(1) of Schedule 7 to the Act;

• “EU Customs Code” means—

  1. a

     the UCC;

  2. b

     the Delegated Regulation; and

  3. c

     Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code;

• “the Istanbul Convention” means the Convention on Temporary Admission (Istanbul, 26 June 1990)4;

• “MRN” means a master reference number issued by HMRC in respect of goods further to any of the following being provided to HMRC—

  1. a

     an entry summary declaration;

  2. b

     a temporary storage declaration; or

  3. c

     a Customs declaration;

• “non-commercial goods” means goods—

  1. a

     which are provided by one individual to another;

  2. b

     where no payment is made, directly or indirectly, for the goods by the recipient;

  3. c

     which are for the personal use of the recipient; and

  4. d

     which do not form part of a series of consignments of goods made between the individuals;

• “personal gifts” means goods contained within accompanied baggage of a qualifying traveller which—

  1. a

     are intended for an individual’s personal use;

  2. b

     are not imported for commercial purposes; and

  3. c

     do not form part of a series of consignments of goods imported by the qualifying traveller;

• “qualifying traveller” means an individual who—

  1. a

     is not resident in the United Kingdom and is arriving in the United Kingdom for a temporary stay; or

  2. b

     is resident in the United Kingdom and is returning after a temporary stay outside the United Kingdom;

• “single guarantee” has the meaning given by regulation 97(1);

• “temporary storage declaration”, except in Part 15, has the meaning given by regulation 8(2);

• “temporary storage facility”, except in Part 15, has the same meaning as it has under section 25 of CEMA 19795;

• “the TIR Convention” means the Customs Convention on the International Transport of Goods under cover of TIR Carnets (Geneva, 14 November 1975)6;

• “the UCC” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;

• “working day” means any day except—

  1. a

     a Saturday or Sunday;

  2. b

     Good Friday or Christmas day; or

  3. c

     a bank holiday within the meaning of section 1 of the Banking and Financial Dealings Act 19717, including those bank holidays in part only of the United Kingdom.