The Customs (Export) (EU Exit) Regulations 2019

Amendment to Part 14 (fees) of CIDEER 2018

62

• (1) Part 14 (fees) of CIDEER 2018 is amended as follows.

• (2) In regulation 132 (interpretation), at the end insert “; and “export declaration” has the meaning given in regulation 2 of the Customs (Export) (EU Exit) Regulations 2019 (“CEEER 2019”)”.

• (3) In regulation 134(1)(b) (requested attendance at premises or vehicles on a Sunday or other non-working days)—

• (a) for “in order that goods may be exported from the United Kingdom” substitute “ in connection with goods the export of which is required to be made ”; and

• (b) after “the applicable export provisions” insert “ or an outward processing procedure ”.

• (4) In regulation 137(1) for “a Customs declaration in respect of goods” substitute “ , in respect of goods, a Customs declaration, an export declaration or a declaration for an outward processing procedure ”.

• (5) In regulation 139(b)—

• (a) in both places it occurs after “Customs declaration” insert “ , an export declaration or a declaration for an outward processing procedure ”; and

• (b) after “a Customs procedure” insert “ , a common export procedure, or the Customs formalities for exporting goods subject to an outward processing procedure ”.

PART 11 — Transitional and savings provisions

CHAPTER 1 — Preliminary

Interpretation of Part

63

• (1) In this Part—

• “the Delegated Regulation” means the Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) no 952/2013 of the European Parliament and of the Council as regards details rules concerning provisions of the Union Customs Code; and

• “EUCL” means the direct EU legislation referred to in paragraph 1(1) of Schedule 7 to the Act.

• (2) And in this Part the following expressions have the same meaning as they do for the purposes of the UCC—

• “customs declaration”;

• “customs formalities”;

• “decision taken upon application”;

• “export procedure” ;

• “non-Union goods”;

• “re-export declaration”;

• re-export notification;

• “Union goods”;

• “verification” .

CHAPTER 2 — Continued effect and cessation of effect of the EUCL, evidence and verification

Continued effect and cessation of effect of the EUCL

64

• (A1) This part applies in relation to goods which are not subject to Article 49 of the EU withdrawal agreement.

• (1) Where, as provided by this Part, the EUCL continues to have effect in relation to goods on and after IP completion day, paragraph (2) applies to the following matters—

• (a) any approval or authorisation granted by, or on behalf of, HMRC or the equivalent competent authority of a member State under the EUCL or treated as valid immediately before IP completion day under Article 251 of the Delegated Regulation; or

• (b) a decision given by HMRC which is a decision taken upon application.

• (2) If a matter listed in paragraph (1) applies in relation to the goods immediately before IP completion day, it continues to apply for so long as the EUCL continues to have effect in relation to the goods, unless and until HMRC amends or revokes the same in any particular case.

• (3) The continuation of, or cessation of, the effect of the EUCL in relation to goods as provided by this Part does not—

• (a) affect the operation of the EUCL or anything duly done or suffered under it,

• (b) affect any right, privilege, obligation or liability acquired, accrued or incurred under the EUCL or any enactment in relation to the EUCL,

• (c) affect any penalty, forfeiture or punishment incurred in respect of any offence under an enactment in relation to the EUCL, or

• (d) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment.

• (4) Notwithstanding that the EUCL ceases to have effect in relation to goods, any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed, as if the EUCL had not ceased to have effect in relation to the goods.

• (5) When the EUCL ceases to have effect in relation to goods as provided by this Part at a time when the goods are located in the United Kingdom, the Act, for the purposes of these Regulations, and paragraph (6) then apply in relation to the goods.

• (6) Where a requirement of the EUCL has been met or not met in relation to the goods, any equivalent requirement imposed by or under—

• (a) these Regulations, or

• (b) the Act, for the purposes of these Regulations,

is also to be treated as having been met or not met, as the case may be, in relation to the goods.

• (7) Where the EUCL continues to have effect in relation to goods on or after IP completion day by virtue of this Part, the cessation of effect of the EUCL provided by paragraph 1(1) of Schedule 7 to the Act which would otherwise apply in relation to the goods does not apply.

Evidence required by notice

65

• (1) HMRC may notify a person to provide evidence to HMRC concerning any of the following in relation to goods to which this Part applies—

• (a) whether or not the goods are non-Union goods;

• (b) which of the following the goods are subject to—

• (i) the export procedure;

• (ii) a re-export declaration;

• (iii) an exit summary declaration; or

• (iv) a re-export notification;

• (c) the customs formalities which have been completed in respect of the goods immediately before IP completion day; or

• (d) any other matter which enables HMRC to determine whether or not the EUCL continues or ceases to have effect in relation to the goods on or after IP completion day.

• (2) HMRC must in, or with, the notification state by when compliance is required.

• (3) HMRC may publish a notice specifying—

• (a) the type of evidence which may be required when a notification is given, and

• (b) the form and manner in which evidence is to be provided to HMRC.

Verification

66

• (1) Where before IP completion day—

• (a) Union goods intended to be taken out of the customs territory of the Union, or

• (b) non-Union goods,

have been exported from the United Kingdom but verification in relation to the goods has not been completed, the EUCL continues to have effect in relation to the goods on and after IP completion day.

• (2) The EUCL ceases to have effect in relation to the goods on the earliest to occur of the following—

• (a) when a person fails to comply with regulation 65 in relation to the goods,

• (b) on completion of the verification, or

• (c) the end of the period of one year from IP completion day.

• (3) Where paragraph (2)(a) or (c) applies, Chapter 11 (verification of export declarations etc) applies in relation to the goods.

CHAPTER 3 — Export procedure and re-export

Union goods declared to the export procedure; re-export declaration lodged in respect of Non-Union goods

67

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Cessation of the EUCL

68

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 4 — Cessation of effect of the EUCL

Cessation of effect of the EUCL

69

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 5 — Union goods moving out of the United Kingdom

Union goods moving out of the United Kingdom

70

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Continued effect of the EUCL

71

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 6 — Customs agents

Declarations made by customs representatives before exit day

72

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signed

Mike Freer — Jeremy Quin — Two of the Lords Commissioners of Her Majesty's Treasury — 2019-01-29

Explanatory note

(This note is not part of the Regulations)

Part 1 (introductory provisions)Part 1 provides for citation and commencement and interpretation of terms used in these Regulations. These Regulations will be brought into force in relation to approvals and authorisations on 22nd February 2019 and the remainder by way of a separate statutory instrument made under section 52 of the Act.

Part 2 (goods exported in accordance with applicable export provisions procedure)Part 2 makes provision further to that contained in section 35 of the Act in relation to a procedure for the purposes of the applicable export provisions. In particular it provides for an export of goods to be in accordance with a procedure for those purposes where the goods are declared for a common export procedure or deemed to have been made in accordance with a procedure. The Part defines a “common export procedure” and sets out the cases where goods are deemed to have been exported in accordance with a procedure.

Part 3 (goods exempt from applicable export provisions)Part 3 specifies the cases where goods are not required to be exported in accordance with the applicable export provisions.

Part 4 (export declarations)Part 4 makes provision about export declarations. Export declarations are declarations, in respect of goods, for a common export procedure. They are not Customs declarations for the purposes of the Act, although many of the provisions in this Part are similar to those made about Customs declarations in Schedule 1 to the Act (to a greater or lesser extent) and regulations made under it in the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) (“CIDEER 2018”).

Part 5 (presentation)Part 5 makes provision further to that contained in section 34 of the Act in relation to the presentation of goods to Customs on export. It makes provision for the goods which must be presented to Customs on export, includes who is required to give notification of the export of goods to HMRC, and when it is to be given. There is also provision for the contents of a notification and documents which may accompany it, as well as other matters, to be set out in a public notice given by HMRC Commissioners.

Part 6 (goods exported from RoRo listed locations)Part 6 makes special provision for goods carried on certain vehicles (RoRo vehicles) in respect of locations specified in a notice made by HMRC (RoRo listed locations). It relies on the same definitions of those terms as those provided for by CIDEER 2018. The special provision includes modifying provisions which apply to export declarations as well as dissapplying the obligation to make the goods available for examination, other than in certain circumstances, as well as other provision.

Part 7 (Customs agents)Part 7 applies section 21(1) to (4) of the Act to provide that Customs agents may act in respect of export declarations. And it applies section 37(8) of the Act including provision related to the application of section 21 to these Regulations. It also replicates, with minor modifications, provisions in Part 8 of CIDEER 2018 about Customs agents.

Part 8 (approvals and authorisations and authorised economic operators)Part 8 applies provisions about approvals and authorisations and authorised economic operators in Part 9 of CIDEER 2018 to these Regulations with minor modifications.

Part 9 (declarations for the outward processing procedure)Part 9 amends the Customs (Special Procedures and Outward processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) by omitting paragraphs in regulation 13 about declarations of an outward processing procedure and inserting a new regulation 13A, which makes further provision about those declarations to apply provisions in these Regulations with modifications.

Part 10 (amendments of CIDEER 2018)Part 10 makes amendments to CIDEER 2018 in relation to goods which retain their domestic status on export. There are also amendments to extend provisions about fees (Part 9 of CIDEER 2018) to certain things done under these Regulations.

Part 11 (transitional and saving provisions)Part 11 makes transitional and savings provision. It provides for cases where EU legislation, which would otherwise cease to have effect due to paragraph 1(1) of Schedule 7 to the Act, continues to have effect with modifications in specified cases on or after exit day.

Footnotes

[^f00001]: 2018 c. 22.

[^f00002]: S.I. 2018/1248.

[^f00003]: S.I. 2018/1249.

[^f00004]: See section 35(2) of the Act.

[^f00005]: See section 33 of the Act.

[^f00006]: See paragraph 2 of Schedule 2 to the Act.

[^f00007]: See paragraph 8 of Schedule 2 to the Act.

[^f00008]: See paragraph 13 of Schedule 2 to the Act.

[^f00009]: See paragraph 15 of Schedule 2 to the Act.

[^f00010]: See paragraph 5 of Schedule 2 to the Act.

[^f00011]: See section 36 of the Act.

[^f00012]: See paragraph 1(4) of Schedule 1 to the Act (obligation to make Customs declaration extinguished).

[^f00013]: See section 33(4) of the Act.

[^f00014]: See also section 36(5) (goods declared for outward processing procedure not required to be made in accordance with applicable export provisions).

[^f00015]: Regulation 102 of CIDEER 2018 is amended by regulation 61.

[^f00016]: See Part 1 of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018.

[^f00017]: S.I. 2018/1258. See also the draft notice made under those provisions and available here: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/763153/Transit_-_Notices_to_be_Made_Under.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^f00018]: S.I. 2015/368.

[^f00019]: 1994 c. 23. Those provisions are to be amended by paragraph 94(4) of Schedule 8 (VAT amendments connected with withdrawal from EU) to the Act on a date to be appointed.

[^f00020]: Available electronically from: https://treaties.un.org/doc/Treaties/1975/12/19751206%2002-58%20AM/Ch_XI_A_15p.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^f00021]: Available electronically from: https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^f00022]: “Special Customs procedure” is defined in section 3(4) of the Act.

[^f00023]: See Part 7 for requirements of establishment in respect of Customs agents.

[^f00024]: 2018 c.16.

[^f00025]: Available electronically from https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013R1308&from=EN. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London.

[^f00026]: See paragraph 19 of Schedule 2 to the Act regarding the discharge of the temporary admission procedure where an export is made in accordance with the common export procedure.

[^f00027]: See the footnote to regulation 16(d).

[^f00028]: Available electronically from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/759311/Oral_and_by_Conduct_Declarations.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London.

[^f00029]: Available electronically from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/759311/Oral_and_by_Conduct_Declarations.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London.

[^f00030]: Command paper 2226. Available electronically from: http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-instruments/conventions-and-agreements/ata/pf_ata_conv_text.pdf?la=en. A hard copy is available for inspection at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^f00031]: Available electronically from: http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-instruments/conventions-and-agreements/istanbul/istanbul_legal_text_eng.pdf?la=en. Available in hard copy from: World Customs Organization, Rue du Marché, 30, B-1210 Brussels, Belgium. A hard copy is available for inspection at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^f00032]: See regulation 93 (eligibility criteria for authorised economic operators) of CIDEER 2018 which applies to these Regulations due to Part 8.

[^f00033]: See, in relation to Customs agents and indirect agents, section 21 of the Act.

[^f00034]: S.I. 2010/593.

[^f00035]: See section 22 of the Act, and regulation 93(1)(c), (d), (e) and (g) of CIDEER 2018 which apply to these Regulations in accordance with, and with the modifications provided by, Part 8.

[^f00036]: “Customs tariff” is defined in section 8 of the Act.

[^f00037]: For further provision governing the steps which an officer may take, see section 52A and Parts 7 and 12 of CEMA 1979.

[^f00038]: See section 36 of the Act.

[^f00039]: See section 34(3) of the Act.

[^f00040]: See regulations 28 (export declarations made orally: consequential provision), 29 (export declarations by conduct: consequential provision) and regulation 54 (goods carried by RoRo vehicles to and from RoRo listed locations: modifications in relation to export declarations).

[^f00041]: See Chapter 12 of Part 4.

[^f00042]: See section 21(1) regarding indirect and direct agents.

[^f00043]: The expressions are found in Article 5 of the UCC except where otherwise indicated.

[^f00044]: See Article 5(16) of the UCC.

[^f00045]: See Article 188 of the UCC.

[^f00046]: See regulation 9.

Editorial notes

[^c23540891]: 2018 c. 22.

[^c23540901]: S.I. 2018/1248.

[^c23540911]: S.I. 2018/1249.

[^c23540921]: See section 35(2) of the Act.

[^c23540931]: See section 33 of the Act.

[^c23540941]: See paragraph 2 of Schedule 2 to the Act.

[^c23540951]: See paragraph 8 of Schedule 2 to the Act.

[^c23540961]: See paragraph 13 of Schedule 2 to the Act.

[^c23540971]: See paragraph 15 of Schedule 2 to the Act.

[^c23540981]: See paragraph 5 of Schedule 2 to the Act.

[^c23540991]: See section 36 of the Act.

[^c23541001]: See paragraph 1(4) of Schedule 1 to the Act (obligation to make Customs declaration extinguished).

[^c23541011]: See section 33(4) of the Act.

[^c23541021]: See also section 36(5) (goods declared for outward processing procedure not required to be made in accordance with applicable export provisions).

[^c23541031]: Regulation 102 of CIDEER 2018 is amended by regulation 61.

[^c23541041]: See Part 1 of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018.

[^c23541061]: S.I. 2015/368.

[^c23541071]: 1994 c. 23. Those provisions are to be amended by paragraph 94(4) of Schedule 8 (VAT amendments connected with withdrawal from EU) to the Act on a date to be appointed.

[^c23541081]: Available electronically from: https://treaties.un.org/doc/Treaties/1975/12/19751206%2002-58%20AM/Ch_XI_A_15p.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^c23541101]: “Special Customs procedure” is defined in section 3(4) of the Act.

[^c23541111]: See Part 7 for requirements of establishment in respect of Customs agents.

[^c23541141]: See paragraph 19 of Schedule 2 to the Act regarding the discharge of the temporary admission procedure where an export is made in accordance with the common export procedure.

[^c23541161]: Available electronically from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/759311/Oral_and_by_Conduct_Declarations.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London.

[^c23541171]: Available electronically from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/759311/Oral_and_by_Conduct_Declarations.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London.

[^c23541181]: Command paper 2226. Available electronically from: http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-instruments/conventions-and-agreements/ata/pf_ata_conv_text.pdf?la=en. A hard copy is available for inspection at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^c23541191]: Available electronically from: http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-instruments/conventions-and-agreements/istanbul/istanbul_legal_text_eng.pdf?la=en. Available in hard copy from: World Customs Organization, Rue du Marché, 30, B-1210 Brussels, Belgium. A hard copy is available for inspection at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^c23541201]: See regulation 93 (eligibility criteria for authorised economic operators) of CIDEER 2018 which applies to these Regulations due to Part 8.

[^c23541211]: See, in relation to Customs agents and indirect agents, section 21 of the Act.

[^c23541221]: S.I. 2010/593.

[^c23541231]: See section 22 of the Act, and regulation 93(1)(c), (d), (e) and (g) of CIDEER 2018 which apply to these Regulations in accordance with, and with the modifications provided by, Part 8.

[^c23541241]: “Customs tariff” is defined in section 8 of the Act.

[^c23541251]: For further provision governing the steps which an officer may take, see section 52A and Parts 7 and 12 of CEMA 1979.

[^c23541261]: See section 36 of the Act.

[^c23541271]: See section 34(3) of the Act.

[^c23541281]: See regulations 28 (export declarations made orally: consequential provision), 29 (export declarations by conduct: consequential provision) and regulation 54 (goods carried by RoRo vehicles to and from RoRo listed locations: modifications in relation to export declarations).

[^c23541291]: See Chapter 12 of Part 4.

[^c23541301]: See section 21(1) regarding indirect and direct agents.

[^c23541311]: The expressions are found in Article 5 of the UCC except where otherwise indicated.

[^c23541321]: See Article 5(16) of the UCC.

[^c23541331]: See Article 188 of the UCC.

[^key-c1392e2caefcc496e50843e55957ada0]: Reg. 1 in force at 22.2.2019, see reg. 1(2)

[^key-3a981330fa02d5b1f6a9312248b865aa]: Reg. 2 in force at 22.2.2019 for specified purposes, see reg. 1(3)(a)

[^key-ce09946842853b54a9faa57e6b374b43]: Reg. 3 in force at 22.2.2019 for specified purposes, see reg. 1(3)(a)

[^key-99985222b061a2ef99fbd17ecc5bc601]: Reg. 4 not in force at made date, see reg. 1(5)

[^key-bc20033453a908238b3f5daa3113bfdd]: Reg. 5(a) in force at 22.2.2019 for specified purposes, see reg. 1(3)(b)

[^key-2190a9b346f615751a1e97de45c7ec50]: Reg. 6 in force at 22.2.2019 for specified purposes, see reg. 1(3)(b)

[^key-bd5242b2d9c1a3c891f5c8d3b9fc95f5]: Reg. 7 not in force at made date, see reg. 1(5)

[^key-1d03b15716fecfc5a8ffcbb3ccd5145c]: Reg. 8 not in force at made date, see reg. 1(5)

[^key-c001c09545f0a6f4f580f22aee9bc52d]: Reg. 9 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)

[^key-a2c57cae2b7b11e4aa8d1cdf881a7bbd]: Reg. 10 not in force at made date, see reg. 1(5)

[^key-1cc2fe1dc5ec41fc19b99a3076c963a4]: Reg. 11 not in force at made date, see reg. 1(5)

[^key-28796b08d28312f66ded79865fbf67de]: Reg. 12 not in force at made date, see reg. 1(5)

[^key-8e553b37dd3b81bfc3fe36700209be88]: Reg. 13 not in force at made date, see reg. 1(5)

[^key-938fc21bf78effcfdb69fe7b06a4ea83]: Reg. 14 not in force at made date, see reg. 1(5)

[^key-64cd6a8a543f40b2fa0cba4f62f8f964]: Reg. 15 not in force at made date, see reg. 1(5)

[^key-693916baf0040c61786c7a3e62181371]: Reg. 16 not in force at made date, see reg. 1(5)

[^key-a7c97e4c4583d7322c4f35e98e9c757e]: Reg. 17 not in force at made date, see reg. 1(5)

[^key-fa5f14c04016ea28da5f89e62491782d]: Reg. 18 not in force at made date, see reg. 1(5)

[^key-a503240c3481c1b3b9dfdb6fed7c2808]: Reg. 19 not in force at made date, see reg. 1(5)

[^key-f64dfd058d05f58ebd6e4a73af9b057a]: Reg. 20 not in force at made date, see reg. 1(5)

[^key-ea3e28600b44bc5b9130fe8d868ebed6]: Reg. 21 not in force at made date, see reg. 1(5)

[^key-a47375cb961af8a4a9406d36f133728a]: Reg. 22 not in force at made date, see reg. 1(5)

[^key-d4507e0a1ab14d09add1da1998753b92]: Reg. 23 not in force at made date, see reg. 1(5)

[^key-e72360617855c68cde95dccaac14f454]: Reg. 24 not in force at made date, see reg. 1(5)

[^key-e16499a33c43dfd77a76afb17720a2ad]: Reg. 25 not in force at made date, see reg. 1(5)

[^key-d55906e2cecb29560ff3ba0d7b407309]: Reg. 26 not in force at made date, see reg. 1(5)

[^key-8479af4a8dc27aedfdd6d63af00e8b9e]: Reg. 27 not in force at made date, see reg. 1(5)

[^key-ee70e94e287f994967c1dd9720696e74]: Reg. 28 not in force at made date, see reg. 1(5)

[^key-48a51c71a7531aa9b962df7bed659df7]: Reg. 29 not in force at made date, see reg. 1(5)

[^key-86e35583aab92cfd26c994deb56d9342]: Reg. 30 not in force at made date, see reg. 1(5)

[^key-d2ca4edec6ac3fcc93c640057ba5d063]: Reg. 31 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)

[^key-bd98a5513d0b475c170c98c34dff035a]: Reg. 32 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)

[^key-170ccbd12386e43e231fe4e6eb8330be]: Reg. 33 not in force at made date, see reg. 1(5)

[^key-91e2a44db084f008773da7ee89063e22]: Reg. 34 not in force at made date, see reg. 1(5)

[^key-96b6601367d0cc4d45f720ed13503c99]: Reg. 35 not in force at made date, see reg. 1(5)

[^key-28f177cd9e1a7e1d3ff8b75139266cbb]: Reg. 36 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)

[^key-692bcae25151f6fb5308fc813edf488f]: Reg. 37 in force at 22.2.2019 for specified purposes, see reg. 1(3)(c)

[^key-fc7b4399aefc0d7d7574036f4f371d6a]: Reg. 38 not in force at made date, see reg. 1(5)

[^key-1ec0e02adb36fa6f994e8802f61bf538]: Reg. 39 not in force at made date, see reg. 1(5)

[^key-e9efbe48986b62a166d0c2c096e3833d]: Reg. 40 not in force at made date, see reg. 1(5)

[^key-891dc337116cc70f68c4f332c2237225]: Reg. 41 not in force at made date, see reg. 1(5)

[^key-9b395183ca6408225ee7b9ce0e26e499]: Reg. 42 not in force at made date, see reg. 1(5)

[^key-0df6f076d24a69347fd07c5cf39af07f]: Reg. 43 not in force at made date, see reg. 1(5)

[^key-de6271f3466e9e2a8e844283adb861d6]: Reg. 44 not in force at made date, see reg. 1(5)

[^key-f68747bf6909e5170cad8d5035fbf12c]: Reg. 45 not in force at made date, see reg. 1(5)

[^key-20dfa49e508c94ca7d015affad60d8b5]: Reg. 46 not in force at made date, see reg. 1(5)

[^key-9aeeb5519d52678479564ab8cd564143]: Reg. 47 not in force at made date, see reg. 1(5)

[^key-262c9d8816bcad9797a9b937be947afe]: Reg. 48 not in force at made date, see reg. 1(5)

[^key-5d6198cde869f48b5b76402cd9cb0522]: Reg. 49 not in force at made date, see reg. 1(5)

[^key-c1be600ae7c1a394912459b03489d2e8]: Reg. 50 not in force at made date, see reg. 1(5)

[^key-742df6ff73df0127e3c0999572aa7a3c]: Reg. 51 not in force at made date, see reg. 1(5)

[^key-412d19f94568c6bbaccb1a11639d1447]: Reg. 52 not in force at made date, see reg. 1(5)

[^key-06633f9a7321fa9a8765e9b565897482]: Reg. 53 not in force at made date, see reg. 1(5)

[^key-469eb922d3905762645e9b196af040a8]: Reg. 54 not in force at made date, see reg. 1(5)

[^key-1830488f680ed05900c39eb585c26ef5]: Reg. 55 not in force at made date, see reg. 1(5)

[^key-3d93f1c1c8dd8251a70c556f51793843]: Reg. 56 not in force at made date, see reg. 1(5)

[^key-37cd0fc5b2b427f4569d01f32b7dd0d1]: Reg. 57 not in force at made date, see reg. 1(5)

[^key-e39b6051fc74d13c8579eb71ab8410a7]: Reg. 58 not in force at made date, see reg. 1(5)

[^key-07299a5d9f93b2e8a2cd6444d78b4cdb]: Reg. 59 in force at 22.2.2019 for specified purposes, see reg. 1(3)(d)

[^key-ac034b161e0b7b7d94fc0e3e01af8467]: Reg. 60(1)(3) in force at 22.2.2019 for specified purposes, see reg. 1(4)

[^key-2fc69a5c8edf6748380314caeb33c762]: Reg. 61 not in force at made date, see reg. 1(5)

[^key-dd8b7ca2bdaa2cdc83277f3434ad56ed]: Reg. 62 not in force at made date, see reg. 1(5)

[^key-11dfa9af2799ccde8bf97adbcc44aac2]: Reg. 63 not in force at made date, see reg. 1(5)

[^key-d0f111c428044c486cd25499e89bd2e4]: Reg. 64 not in force at made date, see reg. 1(5)

[^key-87313448ff48b5dd35155a702becc456]: Reg. 65 not in force at made date, see reg. 1(5)

[^key-40b33b8f203e1fae60f65e2b83cf2c7d]: Reg. 66 not in force at made date, see reg. 1(5)

[^key-5f25f739dcbf933fdc689fe106a3da75]: Reg. 52 in force at 27.9.2019 by S.I. 2019/1282, reg. 2(b)

[^key-4ba0d0b9e4dc10d2baf0e95e3b6d2919]: Reg. 53 in force at 27.9.2019 by S.I. 2019/1282, reg. 2(b)

[^key-92c06191127cc0cceacc43382983e1c6]: Reg. 4 in force at 27.9.2019 for specified purposes by S.I. 2019/1282, reg. 2(b)

[^key-6ec5f35021d4c2c6ab19394f4aa5bf60]: Word in reg. 2 substituted (3.10.2019) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(3)(d), 14(2)

[^key-7374b9cbe951a74b3ff8300230356f17]: Word in reg. 6(3)(b)(iv) substituted (3.10.2019) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(3)(d), 14(3)

[^key-d6461356f9e4ed6cdbc9177e8d97dc95]: Words in reg. 32(2)(a) inserted (1.10.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(3), 8(2)

[^key-f848391d0e215009ceb63825da7e7301]: Words in reg. 37(3) inserted (1.10.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(3), 8(3)

[^key-308a61b84423d360a9cce4125e8b591b]: Reg. 60(1)(3) in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-4630ae6c1747c69009e93a5f37e0d011]: Reg. 2 modified (31.12.2020) by S.I. 2010/385, reg. 6(2) (with reg. 2) (as amended by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 5(2); S.I. 2020/1643, reg. 2, Sch.)

[^key-2683edae1c10fc26c3669b7959fa12b6]: Reg. 8(3) modified (31.12.2020) by S.I. 2010/385, reg. 6(2A) (with reg. 2) (as inserted by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 5(3); S.I. 2020/1643, reg. 2, Sch.)

[^key-485d01d270fbc13bf351b9f6af6b32a9]: Reg. 9 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 6(2) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

[^key-296dfc94f0cf7973a11ba833b6caedc9]: Reg. 12(2)(b) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 6(3) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

[^key-b6fffe50e282d22b3ded66e181561918]: Reg. 40 excluded (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 9(4)(b) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.

[^key-6f014181931e07f8f4805e5b007d9a23]: Reg. 43(1) excluded (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 9(3)(c) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.

[^key-d46da66c66f73f70a1c8054b22a299f8]: Reg. 46 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 10(4) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.

[^key-fc3e91fc48dac45f8275883022a98746]: Reg. 50(1) excluded (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 9(4)(c) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.

[^key-d83fc766782bf614b520c9b8d20199e7]: Reg. 54(6)(7) applied (with modifications) (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 2(1)(2); S.I. 2020/1643, reg. 2, Sch.

[^key-20afd930def709c178af9b51172a7412]: Reg. 56 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 6(4) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

[^key-f030f678f1f8089e1e0b2dc10ee3e751]: Pt. 1 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1249, reg. 13A (as inserted by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(4), 60(3); S.I. 2020/1643, reg. 2, Sch.)

[^key-d18f9aa4b2a95803f44c8694dc09594a]: Pt. 4 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1249, reg. 13A (as inserted by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(4), 60(3); S.I. 2020/1643, reg. 2, Sch.)

[^key-a1ff30652a0d38d9325efbfc9025ad55]: Pt. 6 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1249, reg. 13A (as inserted by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(4), 60(3); S.I. 2020/1643, reg. 2, Sch.)

[^key-ef438b6e8f877841672f6f90206d2398]: Pt. 7 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1249, reg. 13A (as inserted by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(4), 60(3); S.I. 2020/1643, reg. 2, Sch.)

[^key-1861570aacaa7b6b0a698008efc4e9e4]: Pt. 8 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1249, reg. 13A (as inserted by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(4), 60(3); S.I. 2020/1643, reg. 2, Sch.)

[^key-846a6b3054ca43f8b1e97d1f8c1a1e21]: Pt. 4 Ch. 10 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 9(3)(b) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.

[^key-55afc28dd7f3521b4a4ff61b1e1db2ca]: Reg. 55 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-963ba90cd1316679e3a1c165cdfd7f1b]: Reg. 64 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-a1b353643527ca76edf5c5a21c2ff828]: Reg. 59 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-7b29341cfa4705c66d5b8ffa3663245d]: Reg. 61 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-2aa9c0924e099a010b58a79735cfe10c]: Reg. 62 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-405426b6416fe624c9d8efe40d392893]: Reg. 60(2) in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-7ed341848ad9ebdfa12ef8a2bcf09225]: Reg. 2 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-193fe62cbb79931f0083d154a2805e7d]: Reg. 3 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-70d8255ab099d6c448dea3aa9e43b8bb]: Reg. 4 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-5a3e5093fb836a9b30344e8af17ef911]: Reg. 5(a) in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-cd554040c261f494f20e734ed9b34b98]: Reg. 5(b) in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-439b8cf7406debf5dfe67b07aa789fce]: Reg. 6 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-2de9e9c0b7c1c4cf405c21fef61f5716]: Reg. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-1616b611887e48835ae23386787d6a05]: Reg. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-7f4fef0a7bb4577aec93a4234a9d150d]: Reg. 9 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-0ed37c8ed82d2e8807fbf0534ce8624d]: Reg. 10 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-63a1f495e05370f22cc1902954b57adc]: Reg. 11 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-2445348d21510264f4e2f0c992773e0e]: Reg. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-74973b61b7efa2b346fc52bca909de6b]: Reg. 13 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-2007f4d736c76d42923621a26478230f]: Reg. 14 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-6cceae346c08aed6a7bb4256e4a1b395]: Reg. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-ab787adfd7e0c3b7dbcbe8ff016aa815]: Reg. 16 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-acaff6918c55d1a6e611ffbbad382ba6]: Reg. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-25ad4a07a008229b3fa7018144557448]: Reg. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-c941d8dee1e515b612dda186db8a3cbe]: Reg. 19 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-896a520704befab89ee613d702ab659e]: Reg. 20 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-5c8e177aebefd60e04bfdae227afbc5b]: Reg. 21 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-aef2e05a5fbc06a6327f4d90a1cb488a]: Reg. 22 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-437195d584da301611d46e5a0f98ce99]: Reg. 23 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-94e01d20c833f3bf000a1e4d42e1a072]: Reg. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-9633c70df52614b7fa36be13241556d2]: Reg. 25 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-7e1f3779be5d6c56d920d4d6c73c18be]: Reg. 26 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-e98d491932430f6941846e32cba3f221]: Reg. 27 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-781f7312e2dfbe792d4f7e269870fbce]: Reg. 28 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-48937eb710ac6c3efe7634a8ecf7a279]: Reg. 29 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-695413022a76be034ed1e951d31d32e1]: Reg. 30 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-65037326c90be62ae669cf61ac73fbe9]: Reg. 31 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-e1cccfdecef82518f6eb6c02e052ba69]: Reg. 32 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-3c6af23fac1fdcd073f7b70cf195ffad]: Reg. 33 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-eb5833a06377a3c3f17da703def376a8]: Reg. 34 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-5e048a1ffec1fc4060208b43462a6d2c]: Reg. 35 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-87b8bd7d233fde1ffa022217e63f60e8]: Reg. 36 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-8e420a2529716830081c04a8b682b858]: Reg. 37 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[^key-fd6a777c78c1bb8adb08dbb1ceaf8a10]: Reg. 38 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-85de9e439fe43412d7978203d88bdc91]: Reg. 39 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-126a3290f339de45ef86517bacc18cde]: Reg. 40 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-ac11d5c5f98eb794958a61bd807d2359]: Reg. 41 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-9f0dac986e25c4c8fd78a861478325e6]: Reg. 42 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-c40bc78e9b787612df3d9ec2338a7820]: Reg. 43 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-0b2d9b1a430d080a4a8cb937a61c3e14]: Reg. 44 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-441305dae9431cec0ece13b570e1271a]: Reg. 45 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-8381bd4f5440e869752b5944ca4651c1]: Reg. 46 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-3800b011660f41c02b607deff4010f55]: Reg. 47 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-fb5a2bf9778ac8335e9a9fa9e924b2d5]: Reg. 48 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-5886430571dbabd37c13a7665bedc848]: Reg. 49 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-20e97e20a4f0f614b78710424417ebce]: Reg. 50 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-31b0dda7eda7807786c340b82c9519b9]: Reg. 51 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-92438da0efa98b1d33077c10475d4590]: Reg. 54 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-120cd61352a313f72db0ebd41cd8167e]: Reg. 56 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-4a4c22764f3355579f72d5e3100b26d1]: Reg. 57 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-774bce58705bf56e3824c33f56a02ab7]: Reg. 58 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-49f90e8104f17e627199e0d822459deb]: Reg. 63 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-e3fb6b4d2000d906443d598b5561342b]: Reg. 65 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-114a421e926ce9a7847676072f732645]: Reg. 66 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-55b87097e05ebe233b3c6ebdf0c8cf2c]: Reg. 17A inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(6) (as amended by S.I. 2020/1552, regs. 1(2), 7(3)); S.I. 2020/1643, reg. 2, Sch.

[^key-02b0cb345e5928efaafdffa0ea67a272]: Reg. 21A inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(9) (as amended by S.I. 2020/1552, regs. 1(2), 7(3)); S.I. 2020/1643, reg. 2, Sch.

[^key-2ef5308eaf64698091758f12b0c99784]: Regs. 24A, 24B inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(12); S.I. 2020/1643, reg. 2, Sch.

[^key-9495b42fbc6e7f0c71ca2623095e1948]: Reg. 24C inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(6); S.I. 2020/1643, reg. 2, Sch.

[^key-4559f98d45feeaf17fda14d964a68db0]: Regs. 29A-29C inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(15); S.I. 2020/1643, reg. 2, Sch. (as amended by S.I. 2020/1552, regs. 1(2), 7(3); S.I. 2020/1643, reg. 2, Sch.)

[^key-fa1ba7ace6798306f3a7f8be6a634c1a]: Reg. 38A inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(9); S.I. 2020/1643, reg. 2, Sch.

[^key-909e2f6c1a7cd7f0a41cf1f5560d8060]: Pt. 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), 7(10); S.I. 2020/1643, reg. 2, Sch.

[^key-3bbb997138d872b0a623caff01160026]: Words in reg. 26 heading 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), 7(6)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-ad4385cbe4176a4e60641aa1db234e69]: Word in reg. 24 heading substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(11)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-5fbfbbee585fd2146e8d7167472f8c64]: Pt. 8A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(20); S.I. 2020/1643, reg. 2, Sch.

[^key-64f35663b49a869cae6e91c887c30cf5]: Pt. 11 Ch. 3 omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 13(6)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-85a1b27f8ca5f48136890edecf4a0320]: Pt. 11 Ch. 4 omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 13(6)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-bdcd515b6d8d6b90a697b3c699af5c8c]: Pt. 11 Ch. 5 omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 13(6)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-b75f4d5ba742c8bbda225596e097e57a]: Pt. 11 Ch. 6 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), 9(22); S.I. 2020/1643, reg. 2, Sch.

[^key-9e27fa7f7f8863019a132a26ba9db560]: 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), 7(2)(a); S.I. 2020/1643, reg. 2, Sch.