12

In regulations 119 and 121D “UK Reliefs document” has the same meaning as in regulation 2 of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 202055.

13

Unless otherwise specified, in this Part—

a

“importation” means—

i

the importation of goods from outside the United Kingdom (but not the Isle of Man) as a result of their entry into Great Britain; and

ii

the entry of goods into Great Britain following their removal from Northern Ireland,

and related expressions are to be interpreted accordingly.

b

“export” means—

i

the export of goods from Great Britain to a place outside the United Kingdom (but not the Isle of Man); and

ii

the removal of goods from Great Britain to Northern Ireland,

and related expressions are to be interpreted accordingly.