{
  "url": "https://openlegislation.uk/customs-and-excise-miscellaneous-provisions-and-amendments-eu-exit-regulations-2019/regulation-2",
  "json_url": "https://openlegislation.uk/customs-and-excise-miscellaneous-provisions-and-amendments-eu-exit-regulations-2019/regulation-2.json",
  "legislation": "uksi/2019/1215",
  "legislation_title": "The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-miscellaneous-provisions-and-amendments-eu-exit-regulations-2019",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In this Part—\n“Banana Weight Certificate” has the meaning given by regulation 3(1);\n“Customs obligation” has the meaning given by regulation 2 of the import duty regulations;\n“established in the United Kingdom” means—\n(a)in the case of an individual, where the individual is resident in the United Kingdom; or\n(b)in all other cases, where the person—\n(i)has a registered office in the United Kingdom; or\n(ii)has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform;\n“fresh bananas” means the goods specified in a notice published by HMRC Commissioners under regulation 6(1);\n“import duty regulations” means the Customs (Import Duty) (EU Exit) Regulations 2018 ;\n“simplified Customs declaration process” has meaning given by regulation 30 of the import duty regulations;\n“simplified Customs declaration” has the meaning given by regulation 14 of the import duty regulations.\n“transitional simplified Customs declaration” has the meaning given by regulation 14 of the import duty regulations;\n“transitional EIDR simplified Customs declaration process” has the meaning given by regulation 29A(1) of the import duty regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 inserted (31.12.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 9(2); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2018/1248, amended by S.I. 2019/108, 2019/326 and 2019/486."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 not in force at made date, see reg. 1(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/1215/regulation/2",
    "retrieved_at": "2026-10-28T22:37:51.199621+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}