- Latest available (Revised)
- Point in Time (10/03/2022)
- Original (As made)
Version Superseded: 03/01/2023
Point in time view as at 10/03/2022.
The Customs (Import Duty) (EU Exit) Regulations 2018, CHAPTER 1 is up to date with all changes known to be in force on or before 10 September 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)
C1Pts. 1-10 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.
14. In this Part—
“authorised declarant” has the meaning given by regulation 31(1);
[F1“customs and excise airport” has the meaning given by section 21(7) of CEMA 1979;]
“Customs office” means premises used by HMRC for the purposes of exercising its functions under the Act;
F2...
“EIDR electronic system” has the meaning given by regulation 36(3);
“EIDR records” has the meaning given by regulation 36(3)(b);
[F3“eligible person” has the meaning given by regulation 29B(1);]
[F4“imported at a RoRo listed location” includes treated as imported into the United Kingdom by article 5(2) of the Channel Tunnel (Customs and Excise) Order 1990;]
“Oral or By conduct list” means the document entitled “List of Goods Applicable to Oral and By Conduct Declarations, [F5version 5, dated 10th March 2022];
[F6“other listed location” has the meaning given by regulation 131E(1);]
[F7“pleasure craft” means a vessel which, at the time of its arrival in the United Kingdom, is being used for private recreational purposes;]
[F7“port” has the meaning given in section 1 of CEMA 1979;]
[F7“private aircraft” has the meaning given in paragraph 1 of Schedule 1 to the Air Navigation Order 2016;]
[F6“relevant vehicle” has the meaning given by regulation 131D;]
[F8“RoRo listed location” has the meaning given by regulation 130(1);]
[F8RoRo vehicle” has the meaning given by regulation 129;]
“simplified Customs declaration” and “supplementary Customs declaration” mean the two parts of a Customs declaration identified as such in a public notice given by HMRC Commissioners under paragraph 7(1) of Schedule 1 to the Act which notice specifies the information to be contained in, and the documents to accompany, the respective parts;
“simplified Customs declaration process” has the meaning given by regulation 30(1).
F9...
[F10“transitional EIDR electronic system” has the meaning given by regulation 29D(3);]
[F10“transitional EIDR records” has the meaning given by regulation 29D(3)(b);]
[F10“transitional EIDR simplified Customs declaration process” has the meaning given by regulation 29A(1);]
[F10“transitional simplified Customs declaration” and “transitional supplementary Customs declaration” mean the two parts of a Customs declaration identified as such in a public notice given by HMRC Commissioners under paragraph 7(1) of Schedule 1 to the Act which notice specifies the information to be contained in, and the documents to accompany, the respective parts.]
[F11“UK Reliefs document” has the same meaning as it has in the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020.]
[F6“unaccompanied chargeable goods” has the meaning given by regulation 131F(2).]
Textual Amendments
F1Words in reg. 14 inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(5)(a); S.I. 2020/1643, reg. 2, Sch.
F2Words in reg. 14 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(5)(b); S.I. 2020/1643, reg. 2, Sch.
F3Words in reg. 14 inserted (31.12.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(4)(a); S.I. 2020/1643, reg. 2, Sch.
F4Words in reg. 14 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(3)(a); S.I. 2020/1643, reg. 2, Sch.
F5Words in reg. 14 substituted (10.3.2022 at 4.20 p.m.) by The Customs (Import and Export Declarations) (Amendment) Regulations 2022 (S.I. 2022/271), regs. 1, 2
F6Words in reg. 14 inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(3); S.I. 2020/1643, reg. 2, Sch.
F7Words in reg. 14 inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(5)(c); S.I. 2020/1643, reg. 2, Sch.
F8Words in reg. 14 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(3)(c); S.I. 2020/1643, reg. 2, Sch.
F9Words in reg. 14 omitted (31.12.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(4)(b); S.I. 2020/1643, reg. 2, Sch.
F10Words in reg. 14 inserted (31.12.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(4)(c); S.I. 2020/1643, reg. 2, Sch.
F11Words in reg. 14 inserted (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 22(2); S.I. 2020/1643, reg. 2, Sch.
Modifications etc. (not altering text)
C2Reg. 14 revocation of earlier affecting provision S.I. 2019/326, reg. 9(1) (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(a)
Commencement Information
I1Reg. 14 in force at 2.1.2019 for specified purposes, see reg. 1(4)(b)
I2Reg. 14 in force at 31.12.2020 in so far as not already in force 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: