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Regulation 59A Interpretation of PartF1

In this Part—

  • “export trans-shipment” means the movement, in a temporary storage facility, of goods from a vehicle which brought them into that facility onto a vehicle for the purpose of exporting the goods from the United Kingdom;

  • “OE notifier” has the meaning given by regulation 59B(5);

  • “temporary storage declaration” has the same meaning as in regulation 8 of CIDEER 2018; and

  • “temporary storage facility” has the same meaning as in section 25A(1) of CEMA 1979.

Annotations

Textual amendments

F1

Pt. 8A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(20); S.I. 2020/1643, reg. 2, Sch.