Regulation 9 Interpretation of PartI1I2C1

In this Part—

• F2...

• F3“customs and excise airport” has the meaning given by section 21(7) of CEMA 1979;

• “Customs office” means premises used by HMRC for the purposes of exercising its functions under the Act;

• “EIDR electronic system” has the meaning given by regulation 36(4);

• “EIDR export process” has the meaning given by regulation 36(1);

• “EIDR records” has the meaning given by regulation 36(4);

• F4“excise duty” has the same meaning as in section 49 of the Act;

• F5“Oral or By conduct list” has the same meaning as it has in regulation 14 of CIDEER 2018;

• F6...

• F7“pleasure craft” means a vessel which, at the time of its departure from the United Kingdom, is being used for private recreational purposes;

• “port” has the meaning given in section 1 of CEMA 1979;

• “private aircraft” has the meaning given in paragraph 1 of Schedule 1 to the Air Navigation Order 2016;

• F8...

• “simplified export declaration” and “supplementary export declaration” have the meanings given in regulation 33; F9...

• “simplified export declaration process” has the meaning given in regulation 31 F10; and

• F11small vehicle” means a small vehicle within the meaning given in section 108(1) of the Road Traffic Act 1988, which is—

  1. (a)

     used for the purpose of carrying goods in the course of the business of the person who owns or has the right to use the vehicle; and

  2. (b)

     where those goods are not being carried under a contract for transportation;

The reference in the definition of “small vehicle” to a person having the right to use a vehicle does not, in relation to a motor vehicle, include a reference to a person whose right to use the vehicle derives only from their having paid, or undertaken to pay, for the use of the vehicle and its driver for a particular journey.