PART 5 U.K.General Rules

Modifications etc. (not altering text)

C1 Pt. 5 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 33; S.I. 2020/1643, reg. 2, Sch.

Animals U.K.

48.  Where an animal that is not to be regarded as a domestic good for the purposes of Part 1 of the Act is treated by regulation 104 of the import duty regulations as being imported into the United Kingdom on a particular date, the animal is to be treated for the purposes of that Part as being released on that date to the Customs procedure to which the animal's mother has been released.

Commencement Information

I1 Reg. 48 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.