The Customs Transit Procedures (EU Exit) Regulations 2018

[^key-63b3bc13e61a3800f9e198af3923968c]: Words in Sch. 2 para. 20 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(q); S.I. 2020/1643, reg. 2, Sch.

[^key-4bd15b118787bcf36c89afcbc357d9fb]: Words in Sch. 2 para. 21(1)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(r); S.I. 2020/1643, reg. 2, Sch.

[^key-dca1f44d14d57d1a08bf1791160aa763]: Words in Sch. 2 para. 26(5) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(s); S.I. 2020/1643, reg. 2, Sch.

[^key-0be03fdcd34732bf943e2cafde76105a]: Words in Sch. 2 para. 27(4) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(t)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-10c1f82bc0798377bc48988af69f8f7a]: Words in Sch. 2 para. 27(6) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(t)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-77119558826f34ceed989d83b4a75ad7]: Word in Sch. 3 para. 1 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(3)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-d4727751096e975dedf9ae61f4a60510]: Words in Sch. 3 para. 1 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-9e472f1e95b5cf6aa2b55887ae126b59]: Words in Sch. 3 para. 1A substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-339b048deed7a11d57b40e49f2f2a430]: Sch. 3 para. 2(e) 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), 5(4)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-4767dac86cbf61ffe27859feabbeeb53]: Words in Sch. 3 para. 2(a) inserted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 5(2); S.I. 2020/1643, reg. 2, Sch.

[^key-b258272a0f2f9530153822c88e1e235f]: Sch. 3 para. 3(b): semicolon substituted for full stop (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(4)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-558d878f20ac1fca9f29e79ffe99efbd]: Sch. 3 paras. 3(c)-(e) 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), 5(4)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-1757d6747b621911945c7765f440a3e9]: Words in Sch. 3 para. 3(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-1615d34cb17e636d745b4eeaebad10f6]: Words in Sch. 3 para. 3(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-92787c4c69877cb990c866167df595b1]: Words in Sch. 3 para. 3A(2) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-ac8ac18da5e3f7c1983971b07b035f38]: Sch. 3 para. 4(1A)(1B) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(3)(d) (as amended by S.I. 2019/1346, reg. 9); S.I. 2020/1643, reg. 2, Sch.

[^key-fc7222a75382e954c9a732fd5cccc409]: Sch. 3 para. 4(5)(6) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(3)(e); S.I. 2020/1643, reg. 2, Sch.

[^key-2b5d50303cd7623dce461fc6cd022bdb]: Sch. 3 para. 4(1C) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 13(3)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-f8cdf832232a8737323a97b4519412f5]: Sch. 3 para. 4(7) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 13(3)(a)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-322902ce09d99853008c78c88b748c0b]: Sch. 3 para. 4(2)(2A) substituted for Sch. 3 para. 4(2) (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(4)(d)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-40c95849dfbfde9219acbf683d4af218]: Sch. 3 para. 4(4A) 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), 5(4)(d)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-03a68aace838c94defa1390ca678b31d]: Words in Sch. 3 para. 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), 13(3)(a)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-67561207db547690e4dd00c6dce105d6]: Word in Sch. 3 para. 4(1) substituted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 5(3); S.I. 2020/1643, reg. 2, Sch.

[^key-139b0933388b584e09ff8a332cb29269]: Words in Sch. 3 para. 4(1A) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(e)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-079070fe9d6d380eae0a9a053a25c18a]: Words in Sch. 3 para. 4(5) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(e)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-1c765fcc173261abd7eeafe95a5b0692]: Words in Sch. 3 para. 4(4) 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), 5(4)(d)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-ddfb9b72282802d9ee626d67d92ba765]: Words in Sch. 3 para. 4(3) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(e)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-1c60e92bc3e17e62ea1462ad5f4fdd87]: Words in Sch. 3 para. 7 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(f); S.I. 2020/1643, reg. 2, Sch.

[^key-ff5eb9bef481dcb7a8f53c0861c407a3]: Words in Sch. 3 para. 7A substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(g); S.I. 2020/1643, reg. 2, Sch.

[^key-1fc15d04df39ab21c66fd0485ab5ba21]: Sch. 3 para. 8(6)(7) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(3)(g); S.I. 2020/1643, reg. 2, Sch.

[^key-0e0fd123f3173efc3d3250b4977903be]: Words in Sch. 3 para. 8(5)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(h)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-62eb0a2999481cc00ab2f74b74938ec5]: Words in Sch. 3 para. 8(6)(a)(ii) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(h)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-06655a0823b0c2ce5beb55e111553749]: Words in Sch. 3 para. 8(6)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(h)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-2e51c1c0dfcc65a7ceac2a8c3a09d340]: Sch. 3 para. 9(6) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(3)(h); S.I. 2020/1643, reg. 2, Sch.

[^key-faf434b7f820a10c158b4d6f87251840]: Words in Sch. 3 para. 10(1)(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), 13(3)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-5199ceafd81e7f5fa49c73c579620bd0]: Sch. 3 para. 11(3) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(3)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-3c55f9b219ff91ed1d580b0c57fc9542]: Words in Sch. 3 para. 11(3) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-45abc1a99469ee1a72ac2bec23c1a255]: Word in Sch. 3 para. 12(1) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 13(3)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-850f6bf20da027c085bce91cdb2e92cb]: Words in Sch. 3 para. 13 inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(j); S.I. 2020/1643, reg. 2, Sch.

[^key-e5385b947cd85226f239e9f7d54f14b0]: Words in Sch. 3 para. 16(b)(ii) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(k); S.I. 2020/1643, reg. 2, Sch.

[^key-70601c5cfe4ff57e761a91dc98019c01]: Words in Sch. 3 para. 20(a) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(l); S.I. 2020/1643, reg. 2, Sch.

[^key-55df687a5b54f56c1c41b5d6a8b2eaff]: Words in Sch. 3 para. 21 inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(m); S.I. 2020/1643, reg. 2, Sch.

[^key-56761e9283ffc17afa18266d11164fe6]: Words in Sch. 4 para. 1 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(5)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-547ddfbde3408b36d6ae63da82a842a5]: Words in Sch. 4 para. 2(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(5)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-cf15aa852bf8c039a6c6231dc0334be1]: Words in Sch. 5 para. 3 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(6)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-868e085350ffae33ec293308c1d223e3]: Words in Sch. 5 para. 4(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(6)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-e8249e8ca7deb16912a3441aabc32c95]: Words in Sch. 5 para. 5 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(6)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-4203e10b82e8eb8c67762b5021a28c2a]: Word in Sch. 1 para. 2(A1) substituted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 4(2)(a)

[^key-f753dd264c48a51c37a1ca33f3a441ec]: Sch. 1 para. 2(A4A)(A4B) inserted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 4(2)(b)

[^key-de42ddd7b5bd29f34efad6067f2158f3]: Word in Sch. 1 para. 27(A1) substituted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 4(2)(a)

[^key-4ba3e3dffa2a32803cb9b66f9447e6a5]: Sch. 1 para. 27(A4A)(A4B) inserted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 4(2)(b)

[^key-fa99060e1022cca3b6e9612ba8e00418]: Words in Sch. 1 para. 27(A1) substituted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 4(3)

[^key-c594ca97700057a7e6af9a78cd382cc0]: Sch. 1 para. 1(9)(c)-(e) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 4(2)

[^key-5d1bac0c548390aad5dc4bc9008b7dd0]: Sch. 1 para. 14(4)-(7) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 4(3)(b)

[^key-8a622e55b7a9d7494ebc41e397d37e22]: Words in Sch. 1 para. 14(3) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 4(3)(a)

[^key-1f9b94160b73cb32e08338e6e141865b]: Sch. 1 para. 39(4)-(7) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 4(3)(b)

[^key-2fa6dfc2af0a607aed7bc94063ec737f]: Words in Sch. 1 para. 39(3) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 4(3)(a)

[^key-dc85704231acc8b34b96493b2ddc827d]: Sch. 1 para. 14(3A) inserted (1.7.2022) by The Customs (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/628), regs. 1(3), 5(3)(b)

[^key-bb765b3d0819b5be65ce6bbe4950d74f]: Words in Sch. 1 para. 14(3) inserted (1.7.2022) by The Customs (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/628), regs. 1(3), 5(3)(a)(i)

[^key-12d23af56084f1df8adf44f81617330b]: Words in Sch. 1 para. 14(3) omitted (1.7.2022) by virtue of The Customs (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/628), regs. 1(3), 5(3)(a)(ii)

[^key-4718457e37c5b3275a4821598882785b]: Sch. 1 para. 39(3A) inserted (1.7.2022) by The Customs (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/628), regs. 1(3), 5(3)(b)

[^key-10e6742280a4df92f51e29f0c0e534d9]: Words in Sch. 1 para. 39(3) inserted (1.7.2022) by The Customs (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/628), regs. 1(3), 5(3)(a)(i)

[^key-d5d485323f7d019e84980200e985802a]: Words in Sch. 1 para. 39(3) omitted (1.7.2022) by virtue of The Customs (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/628), regs. 1(3), 5(3)(a)(ii)

[^key-e0526d79e849174c49ba17a01f6c18d5]: Words in Sch. 1 para. 6(1) inserted (1.1.2023) by The Customs (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/628), regs. 1(2), 5(2)

[^key-02f0add4dae23195283f022098262a15]: Words in Sch. 1 para. 18(8) inserted (1.1.2023) by The Customs (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/628), regs. 1(2), 5(2)

[^key-635d1e5756dec4a68a1ffd76d1370de5]: Words in Sch. 1 para. 3(1) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(b)(i)

[^key-71ac9b563de75aad12a566e68d0c93d3]: Words in Sch. 1 para. 3(4) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(b)(ii)

[^key-56e95187db85425a8a7d29dc32d26339]: Word in Sch. 1 para. 3(7) inserted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(b)(iii)

[^key-415de1f423a1599a3b5faa33db536d89]: Words in Sch. 1 para. 3(8) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(b)(iv)

[^key-23fc1a43a9268fb2e3fd752de687163c]: Sch. 1 para. 3(9) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(b)(v)

[^key-df604bc6fa110259fa1c3d03c22d4e16]: Sch. 1 para. 5(1) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(c)(i)

[^key-015cd5ac25f5aaa6c5c0ea8c29e13dcb]: Words in Sch. 1 para. 5(2) inserted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(c)(ii)

[^key-9813e5946cb42bc0172ae556d4b3c66a]: Sch. 1 para. 5(4) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(c)(iii)

[^key-03a62bc23965fcf723a8df9bcf053a1e]: Sch. 1 para. 2(1) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(a)(i)

[^key-2418d98bedb961f82b181e259fb1ab6a]: Sch. 1 para. 2(4) omitted (30.11.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(a)(ii)

[^key-5243c10520cbbed6560177f79073548d]: Sch. 1 para. 2(5) omitted (30.11.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(a)(ii)

[^key-2624aa59040ab007ad3a7bf2c4d5a80a]: Words in Sch. 1 para. 28(1) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(f)(i)

[^key-f791e7b374100abc74585ca98739743c]: Words in Sch. 1 para. 28(4) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(f)(ii)

[^key-c5bb55f5876f6be897edd6199e5edbd4]: Word in Sch. 1 para. 28(5) inserted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(f)(iii)

[^key-00a1ee867a4147c3161da8b3a12c23ca]: Words in Sch. 1 para. 28(6) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(f)(iv)

[^key-64a2db8ceeac5bc736a6baa3bbbf7439]: Sch. 1 para. 28(7) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(f)(v)

[^key-29bbdead1aa2c217c0ca4503ac8b97a0]: Sch. 1 para. 27(1) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(e)(i)

[^key-8534a84145a134fada9a60c2dc3ef92f]: Sch. 1 para. 27(3) omitted (30.11.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(e)(ii)

[^key-e968653d6af1c8c301feadaa07572713]: Words in Sch. 1 para. 26(3) inserted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(d)

[^key-dde709d9715d85f536ba492d68245d7b]: Sch. 1 para. 30(1) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(2)(g)

[^key-7defdcc3228d1d94705ab3be63d62e53]: Word in Sch. 2 para. 1(4)(f) substituted (30.11.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(3), 4(3)

[^key-0255f589b31539b8c75ad7eccb1c49e3]: Sch. 1 para. 2(A5A) inserted (12.6.2024) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 4(2)(a)

[^key-e98784480197c7cfd1306f0200b01b53]: Sch. 1 para. 2(A7)(A8) inserted (12.6.2024) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 4(2)(b)

[^key-3f8f43b4fd1f50f7b1dd776a10278288]: Sch. 1 para. 27(A5A) inserted (12.6.2024) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 4(3)(a)

[^key-5a708e62221fff21d07c69f2d89f7449]: Sch. 1 para. 27(A7)(A8) inserted (12.6.2024) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 4(3)(b)

[^key-bf1fbdca04c475099dbf38e7c9f46321]: Sch. 1 para. 6(2)(aa) inserted (30.9.2024) by The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 3(2)(a)

[^key-60024b4370cab4b6dd6c163de5d9e76a]: Words in Sch. 1 para. 18(2)(c) inserted (30.9.2024) by The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 3(2)(b)

[^key-433830f11d23235a57fb889747b8384f]: Sch. 1 Pt. 3 omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 7(1)(c) (with reg. 1(2))

[^key-11d23171899a476ce5f29fc2f2bb71ea]: Sch. 1 para. 18(6A) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 7(1)(a)(ii) (with reg. 1(2))

[^key-33b72014b94dac4bd3e2b3c011bb8e0a]: Word in Sch. 1 para. 18(1) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 7(1)(a)(i) (with reg. 1(2))

[^key-0e8d87b35fed7d43b6884e739828b9ee]: Sch. 1 para. 29(1G)(c) omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 7(1)(b) (with reg. 1(2))

[^key-e5c67d95c026ff3aa6365ee45b6e5252]: Sch. 3 para. 2(da) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 7(2)(e) (with reg. 1(2))

[^key-c0eb6089299f3a57329ab47598abef8a]: Word in Sch. 3 para. 2(a) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 7(2)(a) (with reg. 1(2))

[^key-db0ca519b0367a0a117df072e5c891ff]: Words in Sch. 3 para. 2(b) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 7(2)(b) (with reg. 1(2))

[^key-6fe5f9b0510e68b1e4003541375d4ff8]: Words in Sch. 3 para. 2(c) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 7(2)(c) (with reg. 1(2))

[^key-963a227bc27546acfd1f61d3c834d90a]: Word in Sch. 3 para. 2(d) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 7(2)(d) (with reg. 1(2))