The Customs (Import Duty) (EU Exit) Regulations 2018

CHAPTER 1 Preliminary

Interpretation

14.  In this Part—

“authorised declarant” has the meaning given by regulation 31(1);

“Customs office” means premises used by HMRC for the purposes of exercising its functions under the Act;

“EIDR procedure” has the meaning given by regulation 36(1);

“EIDR electronic system” has the meaning given by regulation 36(3);

“EIDR records” has the meaning given by regulation 36(3)(b);

“Oral or By conduct list” means the document entitled “List of Goods Applicable to Oral and By Conduct Declarations, version 1, dated 27 November 2018”(1);

“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).

(1)

Available electronically from: https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.