Interpretation
2. In this Part—
“the Act” means the Taxation (Cross-border) Trade Act 2018;
“authorised declarant” has the meaning given by regulation 3(1);
“bulk Customs declaration process” has the meaning given by regulation 5(1);
“Customs obligation” has the meaning given by regulation 2 of the import duty regulations;
“the import duty regulations” means the Customs (Import Duty) (EU Exit) Regulations 2018(1);
“postal packet” means a letter, parcel, packet or other article transmissible by post;
“UP Convention” means the Universal Postal Convention, as most recently done at Istanbul on 6 October 2016 and in Addis Ababa on 7 September 2018, and any regulations made under it(2).
S.I. 2018/1248. Relevant amending instruments are S.I 2019/108, 2019/326, 2019/486, 2019/1215 and 2019/1346.
Available from: https://www.upu.int/en/Universal-Postal-Union/About-UPU/Acts. A person unable to access the UP Convention electronically may access the convention while government advice on social distancing and unnecessary travel applies, in hard copy by post free of charge on application to 07741835049, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.