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

[^key-6ba17870ec20b8850eddee638082732b]: Reg. 26 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-2f5d60c75f8abe0497a07f890bfb2d8f]: Reg. 61 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-fa57701c30e0a630fc41b142f0c1c54a]: Reg. 65 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-a2317be80fe0656ba45f8f7f099a2b9c]: Reg. 85 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-421d999d3378b261db8efb7e88cfaee1]: Reg. 89 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-5e11e00684ffb17c7615ce57cf778d5c]: Reg. 90 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-47281242f2d6db7f3db15d086c3dd73d]: Reg. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-7cf302185fbbacbef22297e21df176c2]: Reg. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-5cac55e80aaef6f6bc696712b96206db]: Reg. 35 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-12b51e118542953b5eb9296c96858914]: Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-a993a6ea5bba0eb982b2692ef9f1725e]: Reg. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-aab88d9d9c65961191475c434a165f83]: Reg. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-0d4f0f4948c1b57410efcda215dba813]: Reg. 10 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-752c93f22da11cece8fe0a29489a9a82]: Reg. 11 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-9e402307fae50759a338f32ea9a5ea5e]: Reg. 19 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-00cb9e22e397e80a9528212bbb0e9bef]: Reg. 23 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-b89a3cc5a6a98e3907eb21e7cebe0f14]: Reg. 28 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-9bcbb868dffa21bc700b2c4ebfe95917]: Reg. 30 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-71a84876240aa586c9b9fffb781cca63]: Reg. 38 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-131e5fb6364c6df6a3d63e8cca5d75d8]: Reg. 42 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-caddb4ba4a6b94bf80dc8a1949ad0878]: Reg. 44 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-9d444f0aee47df5a1673bbf0e775bd42]: Reg. 45 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-aab05cedd7f85563aee94e193f966765]: Reg. 46 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-ba93369ee4817c6d8acd9f4ea85f3252]: Reg. 47 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-40b35d395b800f4ef6ec391bd127c58f]: Reg. 48 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-16788a34f3dce4f158e1cb8d3c7ed630]: Reg. 49 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-ae40801dbfca7a347243f56fb9a56233]: Reg. 50 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-8e4e7cfdaf0a16217b8d229f8cdf6b50]: Reg. 51 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-6d4aa18a5857041dfdc047b74c7fc4e2]: Reg. 52 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-688cbfbc7f8a662f94604245e6b4bd0e]: Reg. 53 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-9c6ff806c9e62e237cddecec2e890957]: Reg. 54 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-2ea9820fdd67c05d045dba33c22a73e3]: Reg. 55 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-500087ab3f55f80829b969e30fb1945f]: Reg. 57 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-630cb060c1ffae0f058722e3792f9541]: Reg. 58 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-a57aa62a203ead0444528a18511b266d]: Reg. 59 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-4a5f97c0bbe4ea48b11fcf56bc55a97e]: Reg. 60 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-8b336d55c54b2943336fa0a7d6fcc69e]: Reg. 63 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-af9bc0dd3944a168e9f02ab84f8e655a]: Reg. 64 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-af036dc8b253eb37de2437c8c1f033d4]: Reg. 66 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-8541071626a0374f9dd2814cb700e6b2]: Reg. 68 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-aa98e494ab2e9c258f1d1a047d3792cd]: Reg. 70 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-e97414faaf8ef7363a61d3a2e0f991ca]: Reg. 71 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-5551e6269b1ca77f978a3c624fb14322]: Reg. 72 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-c0d8518f26e0d5290a9e69e6d67b1db7]: Reg. 73 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-6d03aef08b94a9b49dc496e56068624b]: Reg. 74 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-6475a8f26200734d7fd08ed2b7dc82da]: Reg. 75 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-c74ad1760a260440d11dc75c220d7bb4]: Reg. 76 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-500756dd2e5f05eaec6dd85fd90e1688]: Reg. 77 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-daf14a246806b60fd02135a0fb63296c]: Reg. 78 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-75c0e0a8dbf23e04c254ade6153776e5]: Reg. 79 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-37220a9a6a3392e243ad8680fc5f76cb]: Reg. 81 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-07b624783eb696ac0bf4f3d54d4206a8]: Reg. 82 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-1668ebb27e08cd29c4b34046b369919c]: Reg. 83 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-beca652f28099c7e8155d2453229b2da]: Reg. 84 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-36a79eb7b8a1cbcda7c6e265a69eb2f4]: Reg. 88 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-7dfd72ac6d0e004f609c3db291774ed2]: Reg. 93 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-756d4ed4e26a958adcbc109e95ab4e73]: Reg. 95 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-41445e67f7c0b6e1d963592d2854709a]: Reg. 96 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-21993437901581cfc4a174d24a43a321]: Reg. 100 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-caf8a38285f7df90b3b36e28e31a1e08]: Reg. 106 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-5670d765c5841405e4bc0fe55f6030b2]: Reg. 107 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-0561c33b6de00f3aea82fbde2f6c44ba]: Reg. 108 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-499efbe3eadb12382da3298644828384]: Reg. 109 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-138e6131f3aab3e39ff086c41ef7a62f]: Reg. 110 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-d6dadbdf15ab09e52c45d02476e2133a]: Reg. 111 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-188715b3051e5d8bd0723ef52db64109]: Reg. 112 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-dfc1a0b9646ae383c0521b04321bafc6]: Reg. 113 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-40ba76921e26922dfb75ed77ff0c038c]: Reg. 114 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-dac135602e292a3d50ee8dde3218841a]: Reg. 115 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-0091dc43679a11668846969ec16a8cb4]: Reg. 116 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-11de75e8cb02a572ddb07afa1c9ee260]: Reg. 117 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-614dd73e0d22017702ae69e15c8eff53]: Reg. 118 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-4255399741d50ac2b2dbe4776eb5df66]: Reg. 119 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-2a3c7bd85c8b71a2dcdc292465ac0503]: Reg. 120 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-8846f9b4765ce25152633dfddfa63fd1]: Reg. 121 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-b647bd8f745fcc7e555ff7894ffd17f4]: Reg. 122 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-05ffaad70a54c6d44fd140c556efc3a0]: Reg. 123 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-b08005bf0306c5d27112c7f82c223698]: Reg. 124 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-7c7e9c78c70cb500cc653cb4ef4d69c3]: Reg. 125 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-34b351430993d62ae42e4dbaa35a97d1]: Reg. 126 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-bbd06e61c667ea0eb4135511204ae097]: Reg. 127 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-c2bf41438cb966f759bf83255c6bb942]: Reg. 128 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-a3268822db1437bfb8ee426514e20dd6]: Reg. 133 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-9d78f7ea686f0bd5929927fdfc84d0da]: Reg. 135 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-31b61be2321ccedca472fda414e2f53f]: Reg. 136 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-1ad46a0da4277c92ac56f3d5101ded03]: Reg. 138 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-af5b4b8e76ee10421e05f0732b15494f]: Reg. 140 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-6e4313d846813a8b5ab28b69054e350c]: Reg. 141 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-addf8090e2a0e70d71e138a4b8daa849]: Reg. 142 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-2418d347e1d3e98c282e1c6aa272b6d8]: Reg. 144 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-c40b4ba18434975c1ceb0596d3d1c7ac]: Reg. 145 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-c861134bd322a9828038568c6be5e414]: Reg. 146 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-aca466bb7efffe817e8cf59fb220bd4f]: Reg. 147 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-44cfeea86bd40e0090916863ad09f7bb]: Reg. 149 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-0a3f668ba212cea0a7cedd0751da8e3d]: Reg. 152 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-13f4be5fe6eb4bf4e851bc81fb8caa23]: Reg. 153 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-505e61f57f3efd5a6ab73b314df8f9ae]: Reg. 154 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-e21da658c02375518df0d14505cd88c3]: Reg. 26A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(7); S.I. 2020/1643, reg. 2, Sch.

[^key-5be133004b9cd18cd3b7878bedccaa0d]: Reg. 27A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(9); S.I. 2020/1643, reg. 2, Sch.

[^key-ca573634cdcca980aba66bc577be3d81]: Regs. 27B, 27C inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(8); S.I. 2020/1643, reg. 2, Sch.

[^key-8e3e7313952fb585e59ce7a71ef7a196]: Reg. 26D inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(7); S.I. 2020/1643, reg. 2, Sch.

[^key-b0b6c3dc1bb7fafea08119dfd4418313]: Reg. 27D inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(9); S.I. 2020/1643, reg. 2, Sch.

[^key-2e92bd27475d8d451307ec5ba28c5244]: Reg. 26E inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(4); S.I. 2020/1643, reg. 2, Sch.

[^key-ad19bdd4fcce548340c84f5a65945582]: Reg. 27E inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(5); S.I. 2020/1643, reg. 2, Sch.

[^key-c0a551099a3997ee5eee7f3748bdc7f2]: Reg. 40A inserted (31.12.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2), 7(6); S.I. 2020/1643, reg. 2, Sch.

[^key-56d24fba3e5de12b8a52d628f78f0ec8]: Reg. 37B inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(7); S.I. 2020/1643, reg. 2, Sch.

[^key-8be8655a587ed9ad4a48e9d2f888767f]: Regs. 39A, 39B inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(19) (as amended by S.I. 2020/1552, regs. 1, 6(3)(4)); S.I. 2020/1643, reg. 2, Sch.

[^key-7b49729f91d2e35e9a7cedae8bfe1cc2]: Regs. 26B, 26C inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(7); S.I. 2020/1643, reg. 2, Sch.

[^key-4821e0462e512196ebde0d71d09cc73a]: Reg. 6A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(4) (as amended (1.10.2020) by S.I. 2020/967, regs. 1(3), 11(2)); S.I. 2020/1643, reg. 2, Sch.

[^key-1330cd76f553f3156a642275965fb126]: Reg. 53A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(20) (as amended by S.I. 2019/1346, reg. 9(2)(c)); S.I. 2020/1643, reg. 2, Sch.

[^key-ee93de8e0f20882151e04a56886bf15e]: Reg. 67A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(15); S.I. 2020/1643, reg. 2, Sch.

[^key-0d9506651eb5c1da6d34979ed73475e7]: Reg. 105A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(24); S.I. 2020/1643, reg. 2, Sch.

[^key-c72349d3924f8ff4bb54e17ea36e0950]: Reg. 138A inserted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 6(3); S.I. 2020/1643, reg. 2, Sch.

[^key-9197641df0e273aa4c9873c6a7fc7eb0]: Pt. 13B inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(22); S.I. 2020/1643, reg. 2, Sch.

[^key-93ff1a7b621fdc40cafdbd1c547351aa]: Pt. 13D inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(11); S.I. 2020/1643, reg. 2, Sch.

[^key-d1df36e6f10b3c7972808162cee2b03b]: Words in Pt. 15, Ch. 3 heading substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(10); S.I. 2020/1643, reg. 2, Sch.

[^key-9bec61a5df2465657460d51487341cdc]: Pt. 15 Ch. 4 heading substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(16); S.I. 2020/1643, reg. 2, Sch.

[^key-1f8ab589b2b8057d2f7b7f9e6317b2b8]: Pt. 15 Ch. 7 omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(22); S.I. 2020/1643, reg. 2, Sch.

[^key-cfd575bc7f8546977ac3a9b10be80575]: Words in reg. 2 inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(2)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-5f84e95a80adef44b195c07302128c39]: Words in reg. 2 inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(2)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-e87d4f098a512c017be1104a23d370ef]: Words in reg. 2 inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(2)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-8d6abbaec2e8d65148b250a34ceb09fe]: Words in reg. 2 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(2); S.I. 2020/1643, reg. 2, Sch.

[^key-9e421d8f3ed736e10df4e84b14a1c01d]: Words in reg. 2 inserted (31.12.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.

[^key-2e7351b43f574208ce91ba386820b918]: Words in reg. 2 inserted (31.12.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(2); S.I. 2020/1643, reg. 2, Sch.

[^key-f0ad9b0bb27b57e15c3b7e3bcbb3ca8f]: Words in reg. 2 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(2)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-6f8e4bb4a148e8e26a53aecd34437510]: Word in reg. 2 omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(2)(b)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-cc02f8070f1814bff1e1c8d785517224]: Word in reg. 2 inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(2)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-c168925281a22aa8f955d4206624b3c4]: Words in reg. 2 inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(2)(b)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-16ec57135e10378290b9d4629008353a]: Reg. 4(3A)-(3D) inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 8(c); S.I. 2020/1643, reg. 2, Sch.

[^key-78f85850bf00b1fb96ec7b06c92d4485]: Words in reg. 4(1) substituted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 8(a); S.I. 2020/1643, reg. 2, Sch.

[^key-50caf9497b8163e862e5df7e4eeee205]: Words in reg. 4(2) inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 8(b); S.I. 2020/1643, reg. 2, Sch.

[^key-3608c47ae54158b7711cc978de1df8c8]: Word in reg. 4(5) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(2)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-c5591f779f681b42901b77793fcf7ade]: Words in reg. 4(5) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(2)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-f041d7b74ba1b9993ad8856a89450ed5]: Reg. 4(5)(b) and word omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(2)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-ed20ed28675bd6de679f27a9dbfadf74]: Words in reg. 4(1) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(3)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-2a90a4102ae30656651bad40226c7943]: Words in reg. 4(3A)(c) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(3)(b)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-1526b6c33d1803a37ee8dba7936d36dd]: Words in reg. 4(3A) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(3)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-cce14e70707e74bc5d56a1ae766d8489]: Word in reg. 4(1) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(3)(a)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-75fa2f2fb6b89671bf6c9b19f7da34de]: Reg. 4(3AB) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(3)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-c4d7d10fc343678816532a3d17b302a1]: Words in reg. 4(3B) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(3)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-967b82cb7e51c6f882f8d4ae35e6ac01]: Words in reg. 4(3C)(a) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(3)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-c890d11c3f664a2257fd8698f971c63c]: Words in reg. 4(3C)(b) inserted (31.12.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(3); S.I. 2020/1643, reg. 2, Sch.

[^key-379c1444dbb075afb9fa9d17d171a6f1]: Words in reg. 4(1) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(2)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-a2ea68733d9af8060e2260d6d431d76a]: Reg. 4(3AC) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(2)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-76bd661062dd1305fd1b62b2a61ba3cd]: Words in reg. 4(3B) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(2)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-0790c197ef6b81a4442ab350a3e67fe7]: Words in reg. 4(3C) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(2)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-54e41c95fb71feafb2f02da933905a4f]: Word in reg. 6 inserted (31.12.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2), 7(3); S.I. 2020/1643, reg. 2, Sch.

[^key-4a43176e41d9c663508688ae1ca0cafb]: Words in reg. 14 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(3)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-adf92cb6b69c7f717bb929fb5ee8a394]: Words in reg. 14 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(3)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-4e394896a680f0c0932e776752716dad]: Words in reg. 14 inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(5)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-3bb9be33b14673fed77f188e25e283a2]: Words in reg. 14 omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(5)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-2f730b85b5eef868f3ef304b79608c6f]: Words in reg. 14 inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(5)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-b0da0f9c62456b36eae52959703ab251]: Words in reg. 14 inserted (31.12.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(4)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-e9d92ed418ea3209827c730017c1278a]: Words in reg. 14 inserted (31.12.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(4)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-3cc78845b4fe78c59ec49746e6c65a5a]: Words in reg. 14 inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(3); S.I. 2020/1643, reg. 2, Sch.

[^key-d4cd5980497b7024809e39506fb1fbad]: Words in reg. 14 inserted (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 22(2); S.I. 2020/1643, reg. 2, Sch.

[^key-d09fae5939bd8c2f3836bd7bab484c00]: Words in reg. 17(1) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(4)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-c2b9012a155c5466c16bb99ea57e3ebb]: Words in reg. 17(4) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(6)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-7242bf4aa2b28bd945803f22b2830c20]: Reg. 17(4A) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(6)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-e12bdb95ba2273d6d65589b6f3e8c303]: Reg. 18 renumbered as reg. 18(1) (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(4)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-7bd23a9459b1f90fbe532aab4fa7b055]: Words in reg. 18(1) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(4)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-ac7d46d4891081896e7ae440993ab9f1]: Reg. 18(2) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(4)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-ec982bffa9c34788db21f41c06be3285]: Words in reg. 19 substituted (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 22(3)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-c9185a86d5aa7982153b5b714cbfa830]: Words in reg. 19 inserted (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 22(3)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-72787c2c680b83faaa9a277deb8ab487]: Words in reg. 22(4) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(6)(a)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-728208b374c7cead40311a3f129cb98e]: Word in reg. 22(4)(a) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(6)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-08a518e46fc52cc10c900c397223f170]: Reg. 22(4A)(4B) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(6)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-1aec12e8819e8fa02384efca62cc1039]: Reg. 22(5) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(6)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-8a5db5d76add555b6823be68e239f787]: Words in reg. 22(1) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(5)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-b84b0f014898e44d2d33cc43558e12dd]: Words in reg. 22(3) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(5)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-be5a1c4482dfe846e360a22fbe1c2e99]: Reg. 25(1A)-(1C) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(6)(b) (as amended by S.I. 2020/1234, regs. 1(2), 6(2)(b)); S.I. 2020/1643, reg. 2, Sch.