The Customs Transit Procedures (EU Exit) Regulations 2018

General interpretation and provision for air

58.—(1) In this Schedule—

(a) an “application” to, or an “authorisation” given by, HMRC is governed by regulations under TCTA, Part 1;

(b) the “competent” customs office or customs authority is the one responsible for the place in question;

(c) a “declaration” is to be understood in the light of provision made for the purposes of the Convention by or under TCTA, Schedule 1 or, as the context requires, corresponding provision made for those purposes under the law of another common transit state;

(d) “HMRC” means Her Majesty’s Revenue and Customs;

(e) “public notice” refers to one that must be published for the purposes in question by the Commissioners for Her Majesty’s Revenue and Customs having regard to those purposes, and in such manner as they consider appropriate for those purposes;

(f) “TCTA” means the Taxation (Cross-border Trade) Act 2018.

(2) A public notice in sub-paragraph (1)(e) must be in force so as to give effect to the purposes for which it must be published, but it may be amended, revoked or replaced by a further public notice.

Stipulations in the public notice have effect as if made in these Regulations.

(3) A requirement for information under paragraph 36(4) has effect as if made under the Finance Act 1994, section 23(1) and to a person to whom that section applies.

(1)

1993 c. 9.