The Customs (Export) (EU Exit) Regulations 2019

[^key-d002ee4300a0ed3e2a92aa1c3eb305a7]: Words in reg. 2 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(2)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-d4b1e795d1bca0e445e34123b19bf2be]: Words in reg. 2 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(2)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-061b809d883d16317193d3e8882e8c85]: Word in reg. 2 substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(2)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-e83c496c625516b246256d690dd4de72]: 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)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-678ae03b35abd0f308556d03e8780198]: Word in reg. 2 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(2)(c)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-ddc1fd4b9a7f5e543ca6963b940a4248]: 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)(c)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-a7d4e3697b59ef2ba282de2121172838]: Words in reg. 6(4)(c) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(3); S.I. 2020/1643, reg. 2, Sch.

[^key-02bbe7eecbb7a16410372a1ce1f7ba47]: Words in reg. 7(1) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(4)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-38c7b4c0321d2e7ba85f3d75d8b8a539]: Reg. 7(2)(b) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(4)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-4588de7d27fb380b912538282f7bd89b]: Reg. 7(2A) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(4)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-bd9d678f5215ee812c12084bcda1e281]: Reg. 8(3)(c) 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), 7(3)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-9c8f9480e2c347f5180216d08c3fb4ec]: Reg. 8(7A) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(7); S.I. 2020/1643, reg. 2, Sch.

[^key-12f9c3d8f9daf53d4d958c4fbef6fc7c]: Reg. 8(7B)-(7D) 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(3)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-d8aa5d96c93a173c96ceb714c378bbdf]: Reg. 8(11) 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(3)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-45b600506d15f97b10da15ce2c47242d]: Reg. 8(5) omitted (31.12.2020) by virtue of The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(2); S.I. 2020/1643, reg. 2, Sch.

[^key-213f43c1f6f60b6a614c667c2988df7f]: Words in reg. 8(7) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(6); S.I. 2020/1643, reg. 2, Sch.

[^key-11dc75f438d830170259d04936a132f6]: Words in reg. 9 substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(9); S.I. 2020/1643, reg. 2, Sch.

[^key-655ce9977031f792f211fbd6f8302410]: Words in reg. 9 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(4)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-94e208d888a5253fa6a54fdf777a2d4d]: Words in reg. 9 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(4)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-f15d86edb51a65a62e9d233e26ed969b]: Words in reg. 9 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(4)(c); S.I. 2020/1643, reg. 2, Sch.

[^M_F_d618b936-0979-4f17-a3b8-5595da9e46ee]: Reg. 9 renumbered as reg. 9(1) (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(4)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-4bfb21bdce5b02d710e666569c5ec960]: Words in reg. 9(1) inserted by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(4)(b)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-03951f34fa0de15dc96729780948687c]: Words in reg. 9(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), 14(4)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-78b8bafa91eb8dadcaaf7ca263ae7d20]: Words in reg. 9(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), 14(4)(b)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-c349e1d9a4ac58375d3a16c1a82ff8b7]: Word in reg. 9(1) 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), 14(4)(b)(iv); S.I. 2020/1643, reg. 2, Sch.

[^key-c8e8b846d640f445e3fbe19fd30b2044]: Word in reg. 9(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), 14(4)(b)(v); S.I. 2020/1643, reg. 2, Sch.

[^key-3787ce24625b6e67f318adde370057f7]: Words in reg. 9(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), 14(4)(b)(vi); S.I. 2020/1643, reg. 2, Sch.

[^key-6e31648d59df25f85b4b474c6f76e55a]: Reg. 9(2) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(4)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-c2e19ebc133f3f0f39314e65692981d2]: Reg. 16(e) 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(5)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-096bc2097fc9260dbff1d95607bf3377]: Reg. 17 renumbered as reg. 17(1) (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(2)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-50917c725754a6e8a1fdf9173a380c21]: Words in reg. 17(1) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(2)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-50399d73f264d879ddac17a18470613a]: Word in reg. 17(1)(d)(ii) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(2)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-d2ed4e1353ae36fcc58b69af041f2a21]: Reg. 17(2) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(2)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-e3b4420c3386972c0f0519dd1060df92]: Word in reg. 18 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(7); S.I. 2020/1643, reg. 2, Sch.

[^key-61a86b70a2373cadea60e49b4962f701]: Reg. 20(e) 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(8)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-b169801e19bac322375314f8aa83bf4c]: Words in reg. 20(c) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(4); S.I. 2020/1643, reg. 2, Sch.

[^key-3ac58624f2731dfeac8aa09d876f4db8]: Words in reg. 21(1) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(3)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-785ab187491cdf8d65068c9909231b24]: Reg. 21(1A) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(3)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-112a24ef40136e62fa0a15b8992641a2]: Words in reg. 21(1)(e) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(10); S.I. 2020/1643, reg. 2, Sch.

[^key-06d7c67f7e3b40a9403b2a763d91b6f0]: Words in reg. 22(1) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(4)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-e84bc0d94fe57145c98cae61ee3c8005]: Reg. 22(1A) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(4)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-1211fdfb898fe8d5b4fcf7dbef9bd65d]: Words in reg. 22(1) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(11)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-b593bb1621d3df4cf852b87ec2efa339]: Words in reg. 22(2) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(11)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-4e18a5f09cbad06fc4086bb4447f1d34]: Word in reg. 22(2)(b) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(11)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-d2004da56fc9e92a05122f64dbf722f7]: Reg. 22(4)(5) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(11)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-234051f32aefebd7e67e4ec5c3637678]: Words in reg. 22(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), 9(10); S.I. 2020/1643, reg. 2, Sch.

[^key-5f41f112d53124c82cc0a54c88574375]: Words in reg. 23(2) 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), 7(5)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-23648385646ff8ee7eb6df6fd73a46f5]: Words in reg. 23(3) 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), 7(5)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-a961b3b0a574eae8cc6a24597b60b8a9]: Word in reg. 24 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-7ee41d123bc7f3f2da9254868da13f5e]: Reg. 24 renumbered as reg. 24(2) (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)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-7f97808dc150644181c30c53989c2906]: Reg. 24(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), 14(11)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-07fe78db23eb69d2fc4140b33d3b8028]: Words in reg. 24(2) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(11)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-d0f61ee4aa67c532bda1d87071adb50c]: Reg. 24(3) 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(11)(e); S.I. 2020/1643, reg. 2, Sch.

[^key-5be888a2e4fde54682dcdcbcb2bfa85b]: Reg. 25 substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(5); S.I. 2020/1643, reg. 2, Sch.

[^key-fabb730356ef6a2d633d853148432c41]: Reg. 26(1) 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), 7(6)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-d3b1f28a737c1a6093317498ce7a4519]: Reg. 26(1A) 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(6)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-c518b53357eeaceb93262039e801f6d3]: Reg. 26(3) 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(6)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-26386aa1fddecaa7704cac7f5aa38387]: Word in reg. 28(2)(a) 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), 14(13)(a)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-67eb5eaa2534d7483fd87c8b4da119df]: Words in reg. 28(2)(b) 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(13)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-da36cd21868e90e2b24a19448c13767d]: Reg. 28(2)(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), 14(13)(a)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-f5750e9f0308542f00d0c684e1e09c31]: Reg. 28(3)(4) 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(13)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-79bbc4971d4aaeba12b6efa104ffaeb9]: Reg. 29(3A)(3B) 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(14)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-b934ba9ac20c0d7707f6537963666a90]: Words in reg. 29(4) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(14)(b)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-a669d043230cafdb221ace6d10fd029e]: Words in reg. 29(4) 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), 14(14)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-5037d964df2e6ba9498c457f720dce95]: Words in reg. 29(4) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(14)(b)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-6d183fb20b1e7c9130d37e49ec48aa77]: Word in reg. 29(5)(a) 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), 14(14)(c)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-81f6b1c86e63bc111a237bd049d88569]: Reg. 29(5)(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), 14(14)(c)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-ad96f29c9dbfc2e8cda4d49930de9178]: Reg. 29(5)(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), 14(14)(c)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-ae9a4bdaed79a53eeccf84a6e6e8fded]: Words in reg. 29(6) 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(14)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-5905c589c0bd50613c26d072fec598cb]: Word in reg. 29(2) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(12)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-2c3ffc0fb9f67649d364aad5112efed3]: Reg. 29(2A) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(12)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-5ea4e7875597435ce26c6f55b4e1ccd3]: Word in reg. 29(4) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(12)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-0d407eafb3cf886a662c4cb486aa2bc5]: Reg. 29(3C) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(7)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-fee78f539e9481f7ba9e1180ad148e47]: Words in reg. 29(4) substituted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(7)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-2f5321fc2dacfa518ff0bd4884a23b95]: Words in reg. 29(3) 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), 7(7); S.I. 2020/1643, reg. 2, Sch.

[^key-72bc0b1ef199e7868f003eb7d674883f]: Reg. 29C(2A)(2B) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(8)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-708e1a5012f6404f4f8c04c71ff32a28]: Words in reg. 29C(3) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(8)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-3fa0ab0d7dfa145f5fb454d6d57885c9]: Words in reg. 29C(4) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 4(8)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-3fdb54a3478a74bab2339eec14433737]: Reg. 33(12) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 4(6); S.I. 2020/1643, reg. 2, Sch.

[^key-c250042e36190be8a4e1958dfb3c1be0]: Reg. 33(7) 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(13); S.I. 2020/1643, reg. 2, Sch.

[^key-315576e721193333c4392a49aace4683]: Word in reg. 39(2)(a) 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(16); S.I. 2020/1643, reg. 2, Sch.

[^key-cfc737601b9cad1cdbc20754fd65cb81]: Reg. 40(6A)(6B) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(14); S.I. 2020/1643, reg. 2, Sch.

[^key-f7b20068334bf743bd8825cb6603327f]: Reg. 47 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(17); S.I. 2020/1643, reg. 2, Sch.

[^key-0071dc4c7e389917b29ba1b7bd5254d4]: Reg. 50(5)(5A) substituted for reg. 50(5) (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(8); S.I. 2020/1643, reg. 2, Sch.

[^key-543e26bd16e1eef396fc025fd6462acd]: Words in reg. 51(8)(c) 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(15); S.I. 2020/1643, reg. 2, Sch.

[^key-5214dafdc31c78759a3bf899543cd86e]: Words in reg. 54(2)(b) 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(16); S.I. 2020/1643, reg. 2, Sch.

[^key-2f8347c7f7c7e5359ab351a51332b322]: Words in reg. 54(5) 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(18); S.I. 2020/1643, reg. 2, Sch.

[^key-62cb68fa421323cbd5be09cb32e6805d]: Reg. 54(8)(9) 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(9); S.I. 2020/1643, reg. 2, Sch.

[^key-6a70bbed6a85c98cb2347db00f348d56]: Words in reg. 55(1) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(17)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-797a4c969c43e5945b488b01261c044e]: Words in reg. 55(2) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(17)(b)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-cae4d3ec8533a7ba5063c3e4ac0db2f8]: Words in reg. 55(2) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(17)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-909585019dd4c7b9a24ddf6802371785]: Words in reg. 57(1) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(18); S.I. 2020/1643, reg. 2, Sch.

[^key-e5a798de61f2a33fc6415f89cde5e147]: Reg. 57(2)(a) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 13(2); S.I. 2020/1643, reg. 2, Sch.

[^key-3333a6cf2676e0f378eef049f62b1fcc]: Words in reg. 58(1) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(19); S.I. 2020/1643, reg. 2, Sch.

[^key-cbef03cd722381e2cf3cf15f21a00316]: Words in reg. 63(2) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(21); S.I. 2020/1643, reg. 2, Sch.

[^key-c9c954897656b3e7e0c78834ce916b8e]: Reg. 64(A1) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 13(3)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-5bdcf245de123d963c7a84c675ae5f8f]: Words in reg. 64 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 13(3)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-b7e350ba7a5accc03b9142b2e6510bdf]: Words in reg. 65 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 13(4); S.I. 2020/1643, reg. 2, Sch.

[^key-57c1b0ecb721db4b675fb4a527dfdd25]: Words in reg. 66 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 13(5)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-cceeddda8307d9b8b260697a4510086a]: Reg. 66(2)(c) substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 13(5)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-066dbcef92a43adad6509ead1b04bf78]: Reg. 15(2)(a) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(2)

[^key-897265ddd7cb13e18a3b6c0aa74175d3]: Word in reg. 17(1)(c)(i) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(3)(a)(i)

[^key-2b5880b2b03ed115973cffe73ac0b21f]: Reg. 17(1)(c)(iii) and preceding word inserted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(3)(a)(ii)

[^key-1aa07353e6b335e4601745717197a752]: Reg. 17(1)(g) inserted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(3)(b)

[^key-a4e8e53fb879c4c44b2e2dd0f5e30833]: Reg. 19(2)(a) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(4)

[^key-6fd2f8e083a93798fca8a07e72c942e1]: Word in reg. 21(1)(c)(i) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(5)(a)(i)

[^key-b705beb6e47460a9418e704b48c0a154]: Reg. 21(1)(c)(iii) and preceding word inserted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 5(5)(a)(ii)

[^key-25e410b5c9a8628fa9129e32bd14da42]: Sum in reg. 23(1) substituted (1.7.2021) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021 (S.I. 2021/697), regs. 1, 3(2)

[^key-e64bfdb84521ba027125d6e5bae2e9f8]: Reg. 7(2B) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(2)(b)

[^key-f7338eea550e0996806747a5dcc2e274]: Word in reg. 7(1) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(2)(a)

[^key-f7d7d0c03bab18ab19104fa6e02dcea1]: Words in reg. 59E(1) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(5)(a)

[^key-f4632c3a57d42fe0d2e8f11e2d0e026a]: Words in reg. 59E(2)(b) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(5)(b)

[^key-61778d895df30d3d0cd0032a9e2b510c]: Reg. 59B(1A)(1B) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(3)(b)

[^key-020c6433e8a4c7431f9d8633d62108cd]: Reg. 59B(1) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(3)(a)

[^key-b9992d72449c988059575cfbeefe0429]: Words in reg. 59B(2) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(3)(c)

[^key-6c8fe5a87f425c91875cd9e46d437cb4]: Reg. 59D(2) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(4)(c)

[^key-0a6b97fe70c74bcc32f01ca3a6c711cd]: Reg. 59D renumbered as reg. 5D(1) (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(4)(a)

[^key-edd938ab5827437c9839936e701bb764]: Words in reg. 59D(1) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 5(4)(b)

[^key-ee4cbc2d41b1dc6cfaf6a39c8570ec6a]: Reg. 29(3ZA) inserted (20.11.2021) by The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021 (S.I. 2021/1205), regs. 1, 3(5)(a)

[^key-f28e36a31363c39bf6dfc0c4baa9c11e]: Word in reg. 29(4) inserted (20.11.2021) by The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021 (S.I. 2021/1205), regs. 1, 3(5)(b)

[^key-ff1bfca8b7713f82374b3a3cf4569ea5]: Reg. 23A inserted (20.11.2021) by The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021 (S.I. 2021/1205), regs. 1, 3(4)

[^key-de30d7ef27c7a56030db2224a38d2a79]: Words in reg. 22(1)(a) omitted (20.11.2021) by virtue of The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021 (S.I. 2021/1205), regs. 1, 3(3)

[^key-16ffc591d5d1c3e14e451fee3d54a8a0]: Reg. 21(1)(g) omitted (20.11.2021) by virtue of The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021 (S.I. 2021/1205), regs. 1, 3(2)