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The Customs (Import Duty) (EU Exit) Regulations 2018
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CHAPTER 1U.K.Preliminary
InterpretationU.K.
143. In this Part, the following expressions M1 have the same meaning as they do for the purposes of the UCC—
“Common Customs Tariff” M2;
“customs procedure”, and “accepted”, “discharged” and “released” and cognate expressions as used in relation to a customs procedure M3;
“customs declaration”, except where reference is made to such a declaration provided by or under the Act;
“customs supervision”;
“customs territory of the Union”;
“decision taken upon application” M4;
F1...
“special procedure” and the following types of special procedure: “end-use procedure”, “outward processing procedure”, “storage procedure” and “transit procedure”M5;
“temporary storage”;
“temporary storage declaration”, except where reference is made to a such declaration provided under the Act;
F2...
“Union goods”; and
“verification” M6.
Textual Amendments
F1Words in reg. 143 omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(24); S.I. 2020/1643, reg. 2, Sch.
F2Words in reg. 143 omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(7); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 143 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1The expressions are found in Article 5 of the UCC except where otherwise indicated.
M2See also Article 56 of the UCC.
M3The customs procedures are the release for free circulation procedure and the types of special procedure.
M4See Article 22 of the UCC.
M5See also Title VII of the UCC concerning special procedures.
M6See Article 188 of the UCC.
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