{
  "url": "https://openlegislation.uk/customs-contravention-of-a-relevant-rule-amendment-eu-exit-regulations-2018/regulation-5",
  "json_url": "https://openlegislation.uk/customs-contravention-of-a-relevant-rule-amendment-eu-exit-regulations-2018/regulation-5.json",
  "legislation": "uksi/2018/1260",
  "legislation_title": "The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-contravention-of-a-relevant-rule-amendment-eu-exit-regulations-2018",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "(1) The Schedule is amended as follows.\n(2) In the entries under the heading “Report”, for the entry headed “sections 20, 22 and 25 of the Act ” substitute—\n“\nSection 20(1B), 22(1B) and 25(1B) of the Act\nSection 20(1A) and 22(1A) of the Act\nAny pre-approval conditions specified in regulations made under section 20(1) or 22(1A) of the Act.\nThe approved person.\n£2,500.\nAny conditions or restrictions attaching to any approval given under the provisions of section 20(1B), 22(1B) or 25(1B) of the Act.\nThe approved person.\n£1,000.\nThe Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018\nAny pre-approval conditions contained in Schedule 1 to the Regulations or specified by an officer of HMRC under Schedule 2 to the Regulations.\nThe approved person.\n£2,500.\n”.\n(3) In the entry headed “section 21(2) of the Act”, in column 1, omit “from within the customs territory”.\n(4) In the entry headed “section 33(1) of the Act”—\n(a) in column 1, for “an aircraft”, substitute “ a vehicle which is an aircraft or railway vehicle ”, and\n(b) in column 2, for “commander of the aircraft”, substitute “ vehicle operator ”.\n(5) In the entry headed “section 33(2) of the Act”—\n(a) in column 1 after “an aerodrome” insert “ or railway customs area and all buildings and goods thereon ”, and\n(b) in column 2 after “the aerodrome” insert “ or railway customs area ”.\n(6) In the entry headed “section 33(3) of the Act”, for column 1 substitute “ Obligation to comply with any record keeping requirements contained in section 33(3)(a), (b) and (c) of the Act. ”.\n(7) After the entry headed “section 33(3) of the Act” insert—\n“\nSection 33(3A) of the Act\nSection 33(3A) of the Act\nObligation to comply with any record keeping requirements contained in section 33(3A)(a), (b) and (c) of the Act.\nThe person in control of the railway customs area.\n£2,500\n”.\n(8) After the entry headed “section 34(1) of the Act”, insert—\n“\nSection 34(1A) of the Act\nSection 34(1A) of the Act\nObligation to comply with any instructions given under section 34(1A) of the Act.\nThe railway vehicle operator, or the owner of the railway customs area.\n£2,500.\n”.\n(9) In the entry headed “section 35(1) of the Act” for the entries in columns 2 and 3 substitute—\n“\nThe vehicle operator.\n£1,000.\n”.\n(10) In the entry headed “section 35(6) of the Act”—\n(a) In paragraph (a) in column 1, for “ship or aircraft” substitute “ vehicle ”,\n(b) in paragraph (d) in column 1, for “or flight” substitute “ , flight or ... journey ”,\n(c) for the entries in column 2 and 3, substitute—\n“\nThe vehicle operator.\n£1,000.\n”.\n(11) In the entry headed “section 35(7) of the Act”, for the entries in columns 2 and 3 substitute—\n“\nThe vehicle operator.\n£1,000.\n”.\n(12) After the entry headed “section 35(7) of the Act” insert—\n“\nSection 35A of the Act\nTo provide confirmation of a Customs declaration as required in accordance with regulations made under section 35A.\nThe vehicle operator.\n£1,000.\n”.\n(13) For the entry headed “section 64(1) the Act” substitute—\n“\nSection 64(1) and (1A) of the Act\nExcept as otherwise provided for in regulations made under section 64(1A), no vehicle other than a road vehicle is to depart from the United Kingdom until clearance for departure has been obtained from the proper officer.\nThe vehicle operator.\n£1,000.\n”.\n(14) In the entry headed “section 78(1) of the Act”, in column 1, at the end of both paragraphs (a) and (b), insert “ or any regulations made under section 19(1) of the Taxation (Cross-border Trade) Act 2018 ”.\n(15) Omit the heading “Goods brought into the customs territory (United Kingdom)” and the entries listed under that heading up to and including the entry headed “Article 137 of the Code ”.\n(16) Under the heading “Presentation of Goods to Customs”—\n(a) omit the entries from the entry headed “Regulation 3 of the Importation Regulations” up to and including the entry headed “Article 139(7) of the Code ”, and\n(b) after the entry headed “directions made on 2 August 2011 under section 30 of the Act” insert—\n“\nThe Customs (Import Duty) (EU Exit) Regulations 2018\nRegulation 4(1) and (2)\nObligation to give notification to HMRC of the importation of goods into the United Kingdom.\nThe person responsible for giving the notification.\n£2,500.\nRegulation 4(3)\nNotification of importation: Obligation to comply with any of the requirements in regulation 4(3)(a), (b) or (c).\nThe person giving the notification.\n£1,000.\n”.\n(c) omit the headings ... “ Article 149 of the Code”, Article 51 of the Code” and “Article 147 of the Code” and the entries listed under those headings.\n(17) For the headings “Customs Declarations”, “Authorised economic operators”, “Simplified and Local Procedures”, “Customs Procedure with Economic Impact”, “End Use” and “Free Zones” and the entries listed under those headings substitute—\n“\nAuthorisations and Approvals\nThe Customs (Import Duty) (EU Exit) Regulations 2018\nRegulation 89(5)\nThe approved person must comply with any conditions specified in or under the Regulations relating to the approval or the notification of the approval.\nThe approved person.\n£2,500.\nRegulation 90\nThe approved person must notify HMRC if they cease to satisfy eligibility criteria for approval or they fail to meet any condition to which their approval is subject or there are material changes to the information specified in a notice published by HMRC under paragraph (ba) of regulation 90 or given in their application.\nThe approved person.\n£2,500.\nCustoms Declarations\nSection 3(1) of the 2018 Act and paragraph 1(1) of Schedule 1 to the 2018 Act\nChargeable goods which are presented to Customs on import must be declared for a Customs procedure by the making of a Customs declaration.\nThe person responsible for making the Customs declaration.\n£2,500.\nSection 6(4)(a) of the 2018 Act\nPersons providing false information in connection with a chargeable Customs declaration where the person knew or ought reasonably to have known that the information was false.\nThe person providing the false information.\n£2,500.\nThe Customs (Import Duty) (EU Exit) Regulations 2018\nRegulation 4A(2) When required to do so by an HMRC officer, the person who is in possession or control of the goods must produce to the officer evidence that the person took reasonable steps to ensure that the person would be informed whether the relevant criteria would be met.\nThe person in possession or control of the goods.\n£1,000.\nRegulation 8(2)\nRequirement to make a temporary storage declaration in accordance with paragraph (5).\nThe person who notifies the importation of the goods.\n£1,000.\nRegulation 12(1)\nCarrying out activity in relation to goods in temporary storage other than that described in paragraph (2).\nThe approved person.\n£1,000.\nRegulation 12(3) and (4)\nRequirement to keep a record. The approved person must keep a record, in the specified form and for a period of 3 years beginning with the date of any handling whilst the goods are in temporary storage.\nThe approved person.\n£1,000.\nRegulation 29C(2)\nRequirement to comply with the transitional EIDR simplified Customs declaration process as required by regulation 29C(2).\nThe primary declarant\n£2,500.\nRegulation 29C(8)\nA primary declarant must make available for inspection by an HMRC officer by the end of the applicable period, any documents required to accompany the transitional simplified Customs declaration.\nThe primary declarant\n£2,500.\nRegulation 29C(9)\nAn authorised declarant must make available for inspection by an HMRC officer by the end of the applicable period, any documents required to accompany the transitional supplementary Customs declaration.\nThe authorised declarant\n£2,500.\nRegulation 29E(1)\nRequirement to allow access to transitional EIDR electronic system or provide information.\nAn eligible person who makes a transitional simplified Customs declaration must, when required to do so by an HMRC officer—\n(a) allow access by the officer to the transitional EIDR electronic system operated by the person; or\n(b) provide to the officer from that system such information, as the officer reasonably requires in order to verify transitional EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment.\nThe eligible person\n£2,500.\nRegulation 32(1)\nRequirement to comply with the simplified customs declaration process as required by regulation 32(1).\nThe authorised declarant ....\n£2,500.\nRegulation 32(2)\nAn authorised declarant ... must make available for inspection by an HMRC officer by the end of the applicable period, any documents required to accompany the Customs declaration in question.\nThe authorised declarant ....\n£2,500.\nRegulation 37(5) ...\nRequirement to allow access to EIDR electronic system or provide information.\nAn authorised EIDR declarant ... must, when required to do so by an HMRC officer—\n(a) allow access by the officer to the EIDR electronic system operated by the declarant; or\n(b) provide to the officer from that system such information, as the officer reasonably requires in order to verify EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment.\nThe authorised EIDR declarant ....\n£2,500.\n”.\n(18) Omit the heading “Transit, Customs status of goods and Community transit” and the entries under it.\n(19) Omit the heading “Provisions concerning bananas” and the entry under it.\n(20) In the entries under the heading “Information and records”—\n(a) in column 1 of the entry headed “Article 15 of the Code and section 23 of the 1994 Act”, omit “Article 15 of the Code and” and for “section 23” substitute “ Section 23 ”, and\n(b) in column 1 of the entry headed “Article 51 of the Code, the Customs Traders (Accounts and Records) Regulations 1995”—\n(i) in the heading omit “Article 51 of the Code, ”,\n(ii) in the heading for “the Customs” substitute “ The Customs ”, and\n(iii) omit “Article 51(1) of the Code and by”.\n(21) In the entries under the heading “Assistance in examination of goods”, omit the entry headed “articles 239 and 240 of the Implementing Regulation”.\n(22) In the entries under the heading “Preference”, omit the entries commencing with the entry headed “articles 64 and 56(2)(d) and (e) of the Code” up to and including the entry headed “articles 52, 65 and 80 of the Council Regulation 1168/2009”.\n(23) Before the entry headed “The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 insert the heading—\n“\nReliefs\n”\n(24) After the entry headed “The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 insert—\n“\nRoRo Vehicles\nThe Customs (Import Duty) (EU Exit) Regulations 2018 Chargeable goods destined for RoRo listed locations\nRegulation 131(1) and (2)\nWhere chargeable goods to be imported are carried by a RoRo vehicle which is boarded onto a train or vessel destined for a RoRo listed destination, a declaration in respect of the goods must be made in accordance with regulation 131(2).\nThe person responsible for making the declaration.\n£1,000.\nRegulation 131(3)\nThe Customs declaration or temporary storage declaration must not be amended or withdrawn save as provided for in the paragraph.\nThe declarant.\n£1,000\nRegulation 131(4)\nEvidence of compliance with regulation 131(2) must be produced to an HMRC officer when required.\nThe person in possession or control of the RoRo vehicle.\n£1,000.\nRegulation 131(6)\nWhen required to do so by an HMRC officer, the person who is responsible for providing the service of operating a train or vessel destined for a RoRo listed location on to which a RoRo vehicle carrying goods is boarded (“the responsible person”) must produce to the officer evidence that the person reasonably believed that paragraph (2) of the regulation had been complied with in respect of all goods to which paragraph (2) applies on board the train or vessel.\nThe responsible person.\n£1,000.\nSpecial Procedures\nThe Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 .\nRegulation 8\nDeclarations treated as application for authorisation.\nRequirement to comply with any conditions set out in a notice published by HMRC under paragraph (4) of regulation 8.\nThe authorised person.\n£2,500.\nRegulation 42(7)\nRequirement to comply with an obligation that has been transferred as specified in an approval notification under paragraph (7) of regulation 42.\nAny person to whom rights and obligations in relation to a relevant non-transit Part 1 procedure are transferred under regulation 42.\n£2,500.\nRegulation 44\nRequirement to keep and preserve records in a form specified in a notice by HMRC and update such records within a specified period after the occurrence of a specified event if required to do so by a notice published under paragraph (3) of regulation 44.\nThe person specified in paragraph (2) of regulation 44.\n£1,000.\nRegulation 17\nGoods not to be removed from a customs warehouse save as permitted under the Regulations.\nThe person who removed the goods in contravention of regulation 17.\n£2,500.\nThe holder of the procedure .\n£2,500.\nThe person approved by HMRC to operate premises as a place to keep goods declared for a storage procedure.\n£2,500.\nCTC, TIR and UK Transit\nThe Customs Transit Procedures (EU Exit) Regulations 2018\nParagraphs 4(1)(c), 29(1)(c) of Schedule 1 and paragraph 4(1) of Schedule 3.\nRequirement to provide a guarantee.\nThe holder of the procedure .\n£2,500.\nParagraphs 4(1)(a) and 29(1)(a) of Schedule 1 and paragraph (8)(1) of Schedule 3.\nRequirement to present the goods intact and with the required information at the HMRC customs office of destination in the United Kingdom within the applicable time-limit and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification.\nThe holder of the procedure.\n£2,500.\nParagraphs 6(1) and 18(1) of Schedule 2.\nWhere goods are moved under a TIR transit procedure, requirement to present on arrival at the HMRC customs office of destination:\nthe goods together with the road vehicle, the combination of vehicles or the container;\nthe TIR Carnet;\nany information required by HMRC.\nThe carrier.\n£2,500.\nThe TIR carnet holder .\n£2,500\nParagraphs 3(2), 4(1) and 14(1) of Schedule 2.\nThe TIR Carnet holder is required to submit without delay, goods and the TIR Carnet for the TIR transit procedure at the HMRC customs office of entry or customs office departure, as the case may be.\nThe TIR carnet holder.\n£2,500.\nParagraphs 4(4) and 29(3) of Schedule 1 and paragraph 8(1) of Schedule 3.\nA carrier or recipient of goods who accepts goods knowing that they are moving under a common or UK transit procedure is also responsible for presentation of the goods intact at the customs office of destination within the time-limit set by the HMRC customs office of departure and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification\nA carrier or recipient of goods who accepts the goods knowing they are moving under a common or UK transit procedure.\n£2,500.\nParagraphs 4(1)(b) and 29(1)(b) of Schedule 1 and paragraph 8(1) of Schedule 3.\nRequirement to observe the customs provisions relating to the procedure.\nThe holder of the procedure.\n£2,500.\nParagraph 61(6) of Schedule 1 ....\nRequirement to meet the obligation that T2L or T2LF data drawn up in accordance with paragraph 61 must contain the endorsement: “signature waived” in place of the authorised issuer's signature.\nThe authorised issuer.\n£2,500.\nParagraphs 4(8) and 29(7) of Schedule 1 and paragraph 8(1) of Schedule 3.\nRequirement to notify all offences and irregularities related to the common or UK transit procedure to the HMRC customs office of destination.\nThe holder of the procedure\n£2,500.\nParagraphs 2(1) and 27(1) of Schedule 1.\nRequirement to present the goods together with the Master Reference Number (MRN) of the declaration at each HMRC customs office of transit.\nThe carrier.\n£2,500.\nParagraphs 3(1) and 28(1) of Schedule 1 and paragraph 7 of Schedule 3.\nOther than where this requirement is waived or not required under these regulations, the carrier must present goods together with the MRN to HMRC under the circumstances described in paragraph 3(1) or 28(1) of Schedule 1 or paragraph 7 of Schedule 3.\nThe carrier.\n£2,500.\nParagraphs 6(1) and 18(1) of Schedule 2.\nIn the circumstances described in paragraph 8(1) or paragraph 18(1) of Schedule 2, requirement to present to the HMRC customs office within official opening hours unless otherwise agreed by HMRC:\nthe goods together with the road vehicle, the combination of vehicles or the container,\nthe TIR Carnet and any information required by HMRC.\nThe carrier.\n£2,500.\nParagraphs 5(1), 30(1) of Schedule 1 and paragraph 8(2) of Schedule 3.\nRequirement to present the goods, the MRN of the declaration and any information required by HMRC or other customs authority at the HMRC office of destination during the official opening hours; or, where allowed by the office of destination and at the request of the person concerned, outside the official opening hours or at any other place.\nThe carrier.\n£2,500.\nThe holder of the procedure.\n£2,500.\nParagraphs 7(1), 31(1) of Schedule 1, paragraphs 8(1) and 20(1) of Schedule 2 and paragraph 8(3) of Schedule 3.\nRequirement to:\nimmediately notify the HMRC customs office of destination of the arrival of the goods and inform them of any irregularities or incidents that occurred during transport;\nwait for permission from the HMRC customs office of destination before unloading the goods;\nenter, after unloading, the results of the inspection and any other relevant information relating to the unloading into the authorised consignee's records without delay;\nnotify HMRC at that HMRC customs office of destination of the results of the inspection of the goods and inform them of any irregularities no later than the third day following the day on which permission was received to unload the goods.\nThe authorised consignee.\n£2,500\nParagraphs 8(2) and 20(2) of Schedule 2.\nThe authorised consignee must ensure that the TIR Carnet for the TIR transit procedure is presented, within the time-limit laid down in the authorisation, at the HMRC customs office of destination for the purposes of terminating the TIR transit procedure in accordance with paragraph 7(1) of Schedule 2.\nThe authorised consignee.\n£2,500.\nParagraph 63 of Schedule 1.\nRequirement to comply with business continuity procedure in a public notice made under paragraph 63 of Schedule 1.\nThe holder of the procedure,\nthe authorised consignee, or\n£2,500.\nthe consignee.\nUnaccompanied Goods\nThe Customs (Import Duty) (EU Exit) Regulations 2018\nRegulation 131C(1)\nWhere unaccompanied goods are to be imported on a through train destined for St Pancras International, a declaration in respect of the goods must be made in accordance with regulation 131C(1).\nThe person responsible for making the declaration.\n£1,000.\nRegulation 131C(2)\nThe Customs declaration or temporary storage declaration must not be amended or withdrawn save as provided for in the paragraph.\nThe declarant.\n£1,000.\nRegulation 131C(4)\nWhen required to do so by an HMRC officer, the person who is responsible for providing the service of operating a through train onto which the goods are loaded must produce to the officer evidence that the person took reasonable steps to ensure that paragraph (1) of the regulation had been, or would be, complied with in respect of the goods.\nThe responsible person.\n£1,000.\n”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 5(10)(b) omitted (19.2.2019) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/148), regs. 1(2), 3(3)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 5(16)(a) substituted (19.2.2019) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/148), regs. 1(2), 3(3)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 5(16)(c) omitted (19.2.2019) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/148), regs. 1(2), 3(3)(c)(i)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 5(16)(c) substituted (19.2.2019) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/148), regs. 1(2), 3(3)(c)(ii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 5(17) 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), 6(2); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 5(17) inserted (3.10.2019) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(3)(g), 19(2)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 5(17) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 5(2)(a)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 5(17) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 5(2)(b)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 5(17) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 5(2)(c)(i)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in reg. 5(17) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 5(2)(c)(ii)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in reg. 5(17) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 5(2)(d)(i)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in reg. 5(17) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 5(2)(d)(ii)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in reg. 5(17) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 5(2)(d)(iii)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in reg. 5(22) inserted (19.2.2019) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/148), regs. 1(2), 3(3)(d)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in reg. 5(24) substituted (29.3.2019) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(2), 11(3)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in reg. 5(24) substituted (19.2.2019) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/148), regs. 1(2), 3(4)(a)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in reg. 5(24) substituted (19.2.2019) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/148), regs. 1(2), 3(4)(b)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in reg. 5(24) omitted (19.2.2019) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/148), regs. 1(2), 3(4)(c)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in reg. 5(24) 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), 6(3); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "“The Act” is defined in S.I. 2003/3113 as the Customs and Excise Management Act 1979 (c. 2). Sections 20(1B), 22(1A) and (1B), 25(1B), 33(3A), 34(1A), 35A and 64(1A) of the Act were inserted by paragraphs 1, 10, 12, 16, 24, 25, 28 and 66 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "S.I. 2018/1247."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "The entry for “article 137” was inserted by regulation 4(10) of S.I. 2018/483."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "The entry for “article 139(7)” was inserted by regulation 4(13) of S.I. 2018/483."
    },
    {
      "type": "M",
      "label": "M5",
      "text": "S.I. 2018/1248."
    },
    {
      "type": "M",
      "label": "M6",
      "text": "“EIDR records”, “EIDR electronic system” and “EIDR procedure” are defined in regulation 36 of S.I 2018/1248."
    },
    {
      "type": "M",
      "label": "M7",
      "text": "“an authorised EIDR declarant” is defined in regulation 37 of S.I. 2018/1248."
    },
    {
      "type": "M",
      "label": "M8",
      "text": "“RoRo vehicle” is defined in regulation 2 of S.I. 2018/1248."
    },
    {
      "type": "M",
      "label": "M9",
      "text": "S.I. 2018/1249."
    },
    {
      "type": "M",
      "label": "M10",
      "text": "The holder of the procedure is defined in regulation 2 of S.I. 2018/1249."
    },
    {
      "type": "M",
      "label": "M11",
      "text": "S.I. 2018/1258"
    },
    {
      "type": "M",
      "label": "M12",
      "text": "“The holder of the procedure” is defined in paragraph 3(5) of S.I. 2018/1250."
    },
    {
      "type": "M",
      "label": "M13",
      "text": "“TIR Carnet holder” is defined in article 1(o) of the TIR Convention as defined in paragraph 1 of Schedule 2 to S.I. 2018/1250."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 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/2018/1260/regulation/5",
    "retrieved_at": "2026-10-28T22:51:26.868488+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."
}