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

[^key-669fb37e2003e05c9d3b829e3ab919ba]: Words in reg. 131(3) 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(22)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-67963ca7b5d8d7dd583ff471de054f2c]: Words in reg. 131(1)(b)(ii) 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(21); S.I. 2020/1643, reg. 2, Sch.

[^key-9887ddf06661103c392d346df17b006e]: Word in reg. 131(1)(b)(i)(bb) omitted (31.12.2020) by virtue of The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(9)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-35225753d55a73e82d1a75ed3b834d87]: Word in reg. 131(1)(b)(i)(cc) omitted (31.12.2020) by virtue of The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(9)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-c97e2f04ac3b8414a0935f3277d4f323]: Reg. 131(1)(b)(i)(dd)(ee) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(9)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-aa5a0e11704802c33309685facb26ad2]: Word in reg. 131F(1)(b)(i)(bb) omitted (31.12.2020) by virtue of The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(10)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-b15b3404c6207ae5996f837a6ee7f46a]: Reg. 131F(1)(b)(i)(dd)(ee) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(10)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-a44ad326a4938da9ae19f53f7c886259]: Words in reg. 132 inserted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(2); S.I. 2020/1643, reg. 2, Sch.

[^key-0ee7ea10f7e1144d6bf9931c8613fbe1]: Word in reg. 133 substituted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 6(2); S.I. 2020/1643, reg. 2, Sch.

[^key-26d14c76f53fc8d331d964e00a76eb9c]: Words in reg. 134(1)(b) substituted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(3)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-1f648505b97094b89e771a340e4ec2e1]: Words in reg. 134(1)(b) inserted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(3)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-b521e9f66615c1c6d0272190855d5ab9]: Words in reg. 137(1) substituted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(4); S.I. 2020/1643, reg. 2, Sch.

[^key-f4195512cd94529c63bbc8ab0f07df36]: Word in reg. 137(1)(b) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(26); S.I. 2020/1643, reg. 2, Sch.

[^key-ee64edb579e2dfb5c39c6763b52a624c]: Word in reg. 137(1)(c) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(26); S.I. 2020/1643, reg. 2, Sch.

[^key-85f9c1d56a8b72be09a48c73f5f8d1ca]: Words in reg. 139(b) inserted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(5)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-2942f843bfca45bbb35d0bb6cd00dec4]: Words in reg. 139(b) inserted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(5)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-a716302d19f701d352504ad27c690984]: Word in reg. 140(2)(a)(i) substituted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 6(4); S.I. 2020/1643, reg. 2, Sch.

[^key-fb07e1d1dcf1fc7797733a864c5aff86]: Words in reg. 142(2) substituted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 6(5); S.I. 2020/1643, reg. 2, Sch.

[^key-11ce0e55e1303f771c8b71ade0596a99]: Reg. 142(2A) inserted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 6(6); S.I. 2020/1643, reg. 2, Sch.

[^key-fa92d0191976709e46d3cf2aee7e5a35]: Words in reg. 143 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(24); S.I. 2020/1643, reg. 2, Sch.

[^key-ba8cd7d78a8da47cd5ba2dedd47a3e2c]: Words in reg. 143 omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(7); S.I. 2020/1643, reg. 2, Sch.

[^key-18f818bac76205ec73c8a148f70485ba]: Words in reg. 144 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(8)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-1855bb9530ace2d74007a8339fe901e8]: Words in reg. 144(3)(a)(iii) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(8)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-4f0525089669604566b960ef1082d1c9]: Words in reg. 145 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(9); S.I. 2020/1643, reg. 2, Sch.

[^key-eff0a746692852f5e7ea7e7303cf6a52]: Words in reg. 146(1)(a) substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(11)(a)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-e0332b0b6654a279f0bc888b88530cca]: Word in reg. 146(1)(b) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(11)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-1cdeb368abe2b296a492885fc4f455bc]: Reg. 146(1)(c) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(11)(a)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-d9aadcab183c70c603602fe259eaab60]: Words in reg. 146(3) substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(11)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-b366be970a9a9a68f1eb640bac1b1220]: Words in reg. 147 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(12); S.I. 2020/1643, reg. 2, Sch.

[^key-3e6240b7ab3cb0a213a6b85e0ad5b83c]: Reg. 148 omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(13); S.I. 2020/1643, reg. 2, Sch.

[^key-1084a6b2e5a45e0316d6953220252f7b]: Words in reg. 149 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(14); S.I. 2020/1643, reg. 2, Sch.

[^key-c951929892846d0455ae9c109497efa6]: Reg. 150 omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(15); S.I. 2020/1643, reg. 2, Sch.

[^key-5525f25667a285861d827314915984a9]: Reg. 151 omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(17); S.I. 2020/1643, reg. 2, Sch.

[^key-775a893a53df7fb66599b0199c0a13eb]: Words in reg. 153 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(18)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-447206e87c56c0efcf69b17d03c801b5]: Word in reg. 153(1)(a)(ii) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(18)(b)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-e710906838090ea20b95ae2c812092f4]: Word in reg. 153(1)(b) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(18)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-451029b5b419e6773034fcfb215a0532]: Reg. 153(1)(c) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(18)(b)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-e65d891ff88f2c53b199b149fb9c754c]: Reg. 155(2)(f) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(28)(b) (as amended by S.I. 2019/1215 reg. 17(2), S.I. 2020/1449 reg. 16(2)(b)); S.I. 2020/1643, reg. 2, Sch

[^key-c2c690ee10905b3cfe7d1557b7bd18a1]: Words in reg. 155 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(19)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-43acef0882aada7b94c72e2cab7b5e9c]: Words in reg. 155(2)(b) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(19)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-d2548d5dc6e5425936f8bdba4e6a4b53]: Word in reg. 155(2) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(28)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-7fbad356e2c939b27db4a1c75310041e]: Reg. 155(2)(g) 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(28)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-32039db98fd31db47acdf4c10be2174f]: Words in reg. 156 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(20)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-7f570d174a2d9cbdb42a08cf6e57b7fe]: Words in reg. 156(3)(b) 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(25) (as amended by S.I. 2020/1449 reg. 17(4)(a)); S.I. 2020/1643, reg. 2, Sch.

[^key-9d5791eb97ae562f127a193bdf8fc436]: Word in reg. 156(1)(a)(ii) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(20)(b)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-527e0825758c0f7af3739b2d581178f8]: Word in reg. 156(1)(b) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(20)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-6a72ac4695c6a8d21f9e2ce4ed2d1df1]: Reg. 156(1)(c) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(20)(b)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-a2079375f3c7f2f07015ec135126c53d]: Reg. 157(2)(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(26) (as amended by S.I. 2020/1449 reg. 17(4)(b)); S.I. 2020/1643, reg. 2, Sch.

[^key-82b082f12c5c48838e99d4614fe21597]: Words in reg. 157(1) substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(21); S.I. 2020/1643, reg. 2, Sch.

[^key-13ef8d24573fb4fa631314986dcd8a2b]: Reg. 17(4)(a) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 2(3)

[^key-8cc8b66842fca3628fb75fa2f5042e80]: Word in reg. 18(1)(c)(ii) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 2(4)(a)

[^key-7f1437f819704583daa6e009f3d27a17]: Reg. 18(1)(c)(iv) and word inserted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 2(4)(b)

[^key-bd47d505e9f1df37ce74791ef2e7f1a9]: Reg. 20(2)(a) substituted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 2(5)

[^key-468b8a2917c0ef76476dc1d80d7d4453]: Reg. 23(3)(a) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 2(6)

[^key-f938dcab2ee875880717c8c5ad13eab2]: Words in reg. 25(1B) substituted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 2(8)(b)(i)

[^key-2136c2978a48e2d8f0c3d1ddc919b7fa]: Words in reg. 101(1)(e)(ii) substituted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 2(9)

[^key-2a32818c319ff9feea809c8f514fe145]: Words in reg. 130(5) inserted (4.8.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021 (S.I. 2021/830), regs. 1(3), 2(6)

[^key-cefc7af17363665de86db5ad6720a181]: Words in reg. 131E(5) inserted (4.8.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021 (S.I. 2021/830), regs. 1(3), 2(6)

[^key-858781d1d6e554c2aebc1d2b0f60c72d]: Words in reg. 15(2)(a) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(4)

[^key-8eb0bc8c8918c791039c49aec48d1b5d]: Reg. 2(2) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(2)(c)

[^key-fffe39950702978e3e14b0ff3b1534be]: Reg. 2 renumbered as reg. 2(1) (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(2)(a)

[^key-9211897106c338364188a0bb52c3b138]: Words in reg. 2(1) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(2)(b)

[^key-b9081d8c4cebf5734fa66dbbdd6c0ad9]: Reg. 35(2)(v) and word inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(9)(b)(iii)

[^key-05415c5e046b9f5ddd219eb214ff754c]: Reg. 35(2)(b) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(9)(b)(i)

[^key-12b9d9c09ef23785d80aa966da956652]: Word in reg. 35(2)(g) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(9)(b)(ii)

[^key-292fa1eda90edf0303026d48d04f731b]: Word in reg. 4(1) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(3)(a)

[^key-f6695c08a9832fea0717af1f40fa0e6f]: Reg. 4(1)(f) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(3)(b)

[^key-ce65b4bb8831b0da01660c9c2e9a3c2a]: Reg. 27F inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(6)

[^key-6eb56d98e7748329be0e4ea0e759f492]: Reg. 29(5E) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(7)(a)

[^key-9077a24df35436ce9cb66051b798770c]: Words in reg. 29(6) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(7)(b)

[^key-3f4db8ca8325d74fa3b816a4c6f678ca]: Reg. 16 substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(5)

[^key-4c15d5a6c177aa609b44a1670a9d1167]: Words in reg. 30(2) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(8)

[^key-a821c241e334305353fc94d133d4426b]: Words in reg. 73(5)(b) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(10)

[^key-c6cef333cd93aa3aa9aba76b05ff38db]: Reg. 103 substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(11)

[^key-56b0c6777ffc96a1227c85ab33f71769]: Reg. 26F inserted (20.11.2021) by The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021 (S.I. 2021/1205), regs. 1, 2(5)

[^key-1cf8e83a7ac0ef02daef9247622029c2]: Reg. 29(3D) inserted (20.11.2021) by The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021 (S.I. 2021/1205), regs. 1, 2(6)(a)

[^key-0be0674fe8e029a5558bf6f9f1a0da9c]: Words in reg. 29(4) substituted (20.11.2021) by The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021 (S.I. 2021/1205), regs. 1, 2(6)(b)

[^key-408d0c25eb6f9fafd75cf13b9e2383ca]: Words in reg. 130(5) inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 3(6)

[^key-86b32ec21110dc3d00cd8771c8530b13]: Words in reg. 131E(5) inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 3(6)

[^key-a4c10c3c57a0bd24f412daa771f3c917]: Pt. 13E inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(9)

[^key-38af8383374aacdd99fe52c4bf201b5d]: Reg. 4(3A)(aa) omitted (1.1.2022) by virtue of S.I. 2021/1347, reg. 3(2)(a) (as substituted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(2), 3(2)(a))

[^key-3a81f675f2c3cd7fd94dd5547a72bcdd]: Reg. 4(3AC)(b) omitted (1.1.2022) by virtue of S.I. 2021/1347, reg. 3(2)(a) (as substituted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(2), 3(2)(a))

[^key-3688bf83ad3c02d860bc6ac93ad47a62]: Word in reg. 4(3C)(a) omitted (1.1.2022) by virtue of S.I. 2021/1347, reg. 3(2)(c)(i) (as substituted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(2), 3(2)(a))

[^key-2f8450a9dfd7f654dc121b36eb85c5dd]: Word in reg. 4(3C)(b) inserted (1.1.2022) by S.I. 2021/1347, reg. 3(2)(c)(ii) (as substituted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(2), 3(2)(a))

[^key-cc6350901e7cf6c601a39e6009dbb0fd]: Reg. 12(2A) inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(3)(c)

[^key-07306aeaeabc123f692a9c33ba8784d1]: Reg. 12(6) inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(3)(e)

[^key-ea047f2d4dcb1da236381df8be29cb8a]: Words in reg. 12(2)(b) inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(3)(b)(ii)

[^key-7c8d7e5882140c69c09c31a12c57f9ca]: Reg. 12(1) substituted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(3)(a)

[^key-fa0066591eb654982cdb3742493ce867]: Words in reg. 12(2)(a) inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(3)(b)(i)

[^key-7108a7f7d7dc32471fbd6dabd27389bc]: Reg. 12(3) substituted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(3)(d)

[^key-ede402ed2c2c4a753094a3ba7a1c02af]: Words in reg. 13(a) substituted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(4)

[^key-763318cfe788ab890210fe88f261b0d5]: Reg. 17(5) substituted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(5)

[^key-4823c3fe25396b513f1ee24519385235]: Words in reg. 29C(4)(b) inserted (1.1.2022) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 2(2)(b)

[^key-37828ed01bbaa6fd187ed8bf68d09572]: Reg. 29C(3) omitted (1.1.2022) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 2(2)(a)

[^key-8bbce4e10a4a722b233acf79adb5cc79]: Word in reg. 37(1A)(a) inserted (1.1.2022) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 2(3)(a)

[^key-f481b095e37c90ea3f07dac42da362dd]: Word in reg. 37(1A)(b) omitted (1.1.2022) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 2(3)(b)

[^key-8d19591e7ccad5edac2021fed891b6d3]: Reg. 37(1A)(c) omitted (1.1.2022) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 2(3)(c)

[^key-30db3a8b0d6b065477a076ea6bd8cd58]: Reg. 131F(3)(3A) substituted for reg. 131F(3) (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(8)

[^M_F_6ebb8864-7a56-4512-99b2-9f7e09c2c33a]: Words in reg. 4(3D)(c) 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(3)(f); S.I. 2020/1643, reg. 2, Sch.

[^M_F_cba294ae-614a-459a-e483-fdcc116e963e]: Reg. 130(6)(c) 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(21)(c); S.I. 2020/1643, reg. 2, Sch.

[^M_F_ff0af9b5-6c2c-4a68-a8c7-a28c849c30c4]: Reg. 131E(6)(c) omitted (1.1.2022) by virtue of (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(7)(c)

[^M_F_9c636950-68d9-4a31-d2af-20086fe44fa5]: Word in reg. 131E(6)(b) omitted (1.1.2022) by virtue of (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(7)(b)

[^M_F_7e047b7a-e92e-43c8-b0c0-3d1c4ef8769c]: Word in reg. 131E(6)(a) inserted (1.1.2022) by (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(7)(a)

[^key-6827303b423ee019a54e957ddbc83f51]: Words in reg. 12(6) substituted (1.7.2022) by The Customs (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/628), regs. 1(3), 4(2)

[^key-3da83d869f4b0b8506eab6026b3acfb1]: Words in reg. 30(2) substituted (1.7.2022) by The Customs (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/628), regs. 1(3), 4(3)

[^key-823eb5014f20ac4d70701b7b96793b07]: Words in reg. 35(1) substituted (1.7.2022) by The Customs (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/628), regs. 1(3), 4(4)

[^key-3d5a76cffde3d4d233efdf7682a036f1]: Reg. 4(6) inserted (3.1.2023) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022 (S.I. 2022/1312), regs. 1, 2(2)(b)

[^key-6a89abf73dc51866ac382235400baead]: Words in reg. 4(3)(c) substituted (3.1.2023) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022 (S.I. 2022/1312), regs. 1, 2(2)(a)

[^key-78dc46ba8e126a045dd0a00573b1b78b]: Words in reg. 14 substituted (3.1.2023) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022 (S.I. 2022/1312), regs. 1, 2(3)

[^key-ea348abd364ec9d15cad61e6fd66bade]: Reg. 24(1) substituted (3.1.2023) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022 (S.I. 2022/1312), regs. 1, 2(4)(a)

[^key-2c0cd886931dd6471fc000ea827a4967]: Reg. 24(1A) omitted (3.1.2023) by virtue of The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022 (S.I. 2022/1312), regs. 1, 2(4)(b)

[^key-cba238487546cd745f48341f7c24fc3c]: Reg. 25(1) substituted (3.1.2023) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022 (S.I. 2022/1312), regs. 1, 2(5)(a)

[^key-f8f85f4ccd9f041cf35d45a9c3dd9a50]: Reg. 25(1C) substituted (3.1.2023) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022 (S.I. 2022/1312), regs. 1, 2(5)(d)

[^key-f44473411f78cb840f68b28f30781d69]: Words in reg. 25(1BB) inserted (3.1.2023) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022 (S.I. 2022/1312), regs. 1, 2(5)(c)(i)

[^key-186366b2563b415dda07b8df4d93c97f]: Words in reg. 25(1B) inserted (3.1.2023) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022 (S.I. 2022/1312), regs. 1, 2(5)(b)(i)

[^key-97134a29783c2bf440f02b1c19187308]: Reg. 25(1B)(b) substituted (3.1.2023) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022 (S.I. 2022/1312), regs. 1, 2(5)(b)(ii)

[^key-d798e5b30f848d9bd0c47c0241cca917]: Reg. 25(1BB)(b) substituted (3.1.2023) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022 (S.I. 2022/1312), regs. 1, 2(5)(c)(ii)

[^key-230a24056871e75af0835ced5c710124]: Regs. 26G, 26H inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(5)

[^key-1768e15f6647e0b4b10ea7ea6bb1aa2e]: Reg. 85A inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(15)

[^key-87d76bfed49ac4fe490141f77fea613d]: Words in reg. 2 inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(2)

[^key-984c33b2afa7c60a085666d63fc3d68c]: Word in reg. 4(3A)(b) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(3)(c)(i)

[^key-c494eb99d1f9e7c676f2c2be67dacc2c]: Words in reg. 4(3A)(c) inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(3)(c)(ii)

[^key-2bb634c33bf34f086c5520761e22abcf]: Reg. 4(3A)(d) inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(3)(c)(iii)

[^key-e994eeb365475d5f5866f400bbf5343a]: Word in reg. 4(3AC)(a) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(3)(d)(i)

[^key-501a0855260832092f3a1329932fb3cd]: Reg. 4(3AC)(aa) inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(3)(d)(ii)

[^key-584621e3d8c8e9e24e87f6ba3c4ac867]: Reg. 4(3E)-(3H) inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(3)(e)

[^key-e1c6fba218d40af179f176774447c700]: Reg. 4(6A) inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(3)(f)

[^key-82cacca18f6f9771607dd2b09bf045f6]: Words in reg. 29(2) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(6)(a)

[^key-51b231108c835269de1d4e5f5f3a61d2]: Word in reg. 29(2)(a)(iii) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(6)(b)(i)

[^key-5e5b3520b60729be0d15c77b536c34fb]: Word in reg. 29(2)(a)(iv) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(6)(b)(ii)

[^key-9b0c13497a0f889922928140f6f78a7b]: Reg. 29(2)(a)(v) inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(6)(b)(iii)

[^key-89d0ed166cf814979f07e0a0fe06badd]: Word in reg. 29(2)(b)(ii) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(6)(c)(i)

[^key-318ef6e2e10eb2e900e9dae4c7f1ef69]: Reg. 29(2)(b)(iv) and word inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(6)(c)(ii)

[^key-ed63330e26fef2b9a9582e6ca4d8b045]: Reg. 29B substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(7)

[^key-3280f60010f1f7d04cd100840b82b3c8]: Words in reg. 32(1) inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(8)(a)

[^key-ea850c8ffcbc468594a80f86661646cd]: Words in reg. 32(1) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(8)(a)

[^key-898f0103073595a457b0d2f7a62fd4d3]: Reg. 32(1A)-(1C) inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(8)(b)

[^key-5681541405a8bc3dc3064e3235b22cf9]: Reg. 33 omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(9)

[^key-0273807e8a0f153d90212bb5db382c1d]: Reg. 37B(5)(a)(ii) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(10)

[^key-678954b12baaa66dafccb0da4585affa]: Reg. 43(1) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(13)(a)

[^key-360b654f13d83dd75bca15e0961102e6]: Words in reg. 43(2) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(13)(b)

[^key-76e66f1a884a0d7dd3433d047004d4e9]: Words in reg. 43(3) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(13)(c)

[^key-35a07ce6141f0b99206d634f45bec63c]: Words in reg. 43(4) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(13)(c)

[^key-f5f8c850465fee695f72d4bb7104c49d]: Words in reg. 43(11) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(13)(d)

[^key-ff0cdba95a0e77eecbb3832795184539]: Words in reg. 43(11) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(13)(d)

[^key-4f2574c30d3015599bca08e4ddd7661a]: Reg. 43(11A) inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(13)(e)

[^key-b84d449d44cadf461eac736ac9778673]: Words in reg. 85(1) inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(14)

[^key-417c79e6ecfb9cbfa7dfad45135c4513]: Reg. 91(2A)(2B) inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(16)

[^key-90b011e0267c0feff1efefbe812f303d]: Reg. 105A(2) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(17)

[^key-d7671e672e3e3bce8b7fa1cda163f36d]: Words in reg. 98(1A) substituted (8.8.2023) by The Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/811), regs. 1(2), 2(2)

[^key-5a1cca0dc22f9448449bb7c80e215643]: Words in reg. 101(1) inserted (8.8.2023) by The Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/811), regs. 1(2), 2(3)(a)

[^key-1ecf6bb94994175458d5b1692a83a3ad]: Reg. 101(1A) inserted (8.8.2023) by The Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/811), regs. 1(2), 2(3)(b)

[^key-663f2227f21fd5f29fba4351e095aa87]: Reg. 4(6B)-(6E) inserted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(a), 2(3)(g)