{
  "url": "https://openlegislation.uk/customs-contravention-of-a-relevant-rule-regulations-2003/regulation-2",
  "json_url": "https://openlegislation.uk/customs-contravention-of-a-relevant-rule-regulations-2003/regulation-2.json",
  "legislation": "uksi/2003/3113",
  "legislation_title": "The Customs (Contravention of a Relevant Rule) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/customs-contravention-of-a-relevant-rule-regulations-2003",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Act” means the Customs and Excise Management Act 1979 ;\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n“the 1994 Act” means the Finance Act 1994 ;\n“the 2018 Act” means the Taxation (Cross-border Trade) Act 2018;\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n“Customs” means Her Majesty’s Revenue and Customs, the Secretary of State by whom customs functions are exercisable or the Director of Border Revenue;\n“designation order” has the meaning given by section 100A(5) of the Act.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "1979 c. 2."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2 omitted (2.4.2015) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2015 (S.I. 2015/636), regs. 1, 3"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "1994 c. 9."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 2 inserted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 3(b); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 2 omitted (31.12.2020) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 3(a); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 2 substituted (24.12.2009) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2009 (S.I. 2009/3164), regs. 1, 3(a)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 2 inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 6(2)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 2 revoked (24.12.2009) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2009 (S.I. 2009/3164), regs. 1, 3(c)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 2 revoked (24.12.2009) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2009 (S.I. 2009/3164), regs. 1, 3(d)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/3113/regulation/2",
    "retrieved_at": "2026-10-29T05:39:46.597605+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."
}