Regulation 2 InterpretationI1I2

In this Part—

• “Banana Weight Certificate” has the meaning given by regulation 3(1);

• “Customs obligation” has the meaning given by regulation 2 of the import duty regulations;

• “established in the United Kingdom” means—

  1. (a)

     in the case of an individual, where the individual is resident in the United Kingdom; or

  2. (b)

     in all other cases, where the person—

     1. (i)

        has a registered office in the United Kingdom; or

     2. (ii)

        has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform;

• “fresh bananas” means the goods specified in a notice published by HMRC Commissioners under regulation 6(1);

• “import duty regulations” means the Customs (Import Duty) (EU Exit) Regulations 2018 M1;

• “simplified Customs declaration process” has meaning given by regulation 30 of the import duty regulations;

• “simplified Customs declaration” has the meaning given by regulation 14 of the import duty regulations.

• F1“transitional simplified Customs declaration” has the meaning given by regulation 14 of the import duty regulations;

• “transitional EIDR simplified Customs declaration process” has the meaning given by regulation 29A(1) of the import duty regulations.