# The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019, Regulation 2: Interpretation

Extent: E+W+S+N.I.

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—
(a)in the case of an individual, where the individual is resident in the United Kingdom; or
(b)in all other cases, where the person—
(i)has a registered office in the United Kingdom; or
(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 ;
“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.
“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.

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Source: https://www.legislation.gov.uk/uksi/2019/1215/regulation/2 (the official version)
Page: https://openlegislation.uk/customs-and-excise-miscellaneous-provisions-and-amendments-eu-exit-regulations-2019/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.