- Latest available (Revised)
- Point in Time (11/05/2021)
- Original (As made)
Point in time view as at 11/05/2021.
The Customs (Import Duty) (EU Exit) Regulations 2018, CHAPTER 6 is up to date with all changes known to be in force on or before 11 October 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Modifications etc. (not altering text)
C1Pt. 12 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
127.—(1) In this Part—
“comparable goods” means—
goods which are identical to the chargeable goods presented to Customs on import; or
where there are no such identical goods, similar goods;
“identical goods” means those goods which are—
identical in all relevant characteristics to the chargeable goods presented to Customs on import; and
produced in the same territory as those chargeable goods;
“similar goods” means goods which in comparison with the chargeable goods presented to Customs on import—
have similar characteristics and contain similar materials; and
perform the same or a similar function and are regarded as commercially interchangeable.
(2) HMRC may publish a notice specifying—
(a)generally or in relation to particular goods the matters to be taken into account in determining whether or not goods are similar to each other; or
(b)those goods which are similar to other goods.
Commencement Information
I1Reg. 127 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
128.—(1) Persons A and B are related persons for the purposes of this Part in the following cases—
(a)where B is a body corporate, A is an officer of B;
(b)A and B are partners in the same business;
(c)A is an employee of B;
(d)the same person controls a business carried on by A and a business carried on by B;
(e)A controls a business carried on by B;
(f)A and B jointly control the business of another person; or
(g)A is a member of the same family as B.
(2) For the purposes of paragraph (1)—
(a)a person controls a business carried on by another person where the latter is accustomed to conduct the business in accordance with the directions of the former;
(b)a person also controls a business carried on by another person where the control is exercised through a third person who acts on that person's direction;
(c)where a business is carried on by a company, a person controls that business where that person holds 5% or more of the voting rights in the company; and
(d)a business referred to is not limited to a business involved in the importation of the chargeable goods presented to Customs.
(3) In paragraph (1)(g), “A is a member of the same family as B” where a relationship exists directly or indirectly between A and B which arises through blood, adoption, marriage, civil partnership or co-habitation.
(4) HMRC must publish a notice as to the relationships HMRC consider fall within paragraph (3).
Commencement Information
I2Reg. 128 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: