{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018.json",
  "id": "uksi/2018/1248",
  "title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "short_title": "Customs (Import Duty) 2018",
  "long_title": "The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.",
  "citation": "S.I. 2018/1248",
  "type": "uksi",
  "year": "2018",
  "number": "1248",
  "version": "current",
  "date": "2018-11-29",
  "revised": true,
  "valid_from": "2026-06-30",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 4,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introductory provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Establishment and notices and notifications",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Presentation of goods to Customs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Notification of importation",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "No requirement to present on import: force majeure",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5A",
      "kind": "regulation",
      "number": "5A",
      "heading": "No requirement to present on import: unloading of stores from a qualifying vehicle",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-5A",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "No requirement to present on import: temporary unloading",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/6A",
      "kind": "regulation",
      "number": "6A",
      "heading": "No requirement to present goods on import: goods that are not unloaded",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-6A",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2A",
      "kind": "part",
      "number": "2A",
      "heading": "Customs control of stores",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6B",
      "kind": "regulation",
      "number": "6B",
      "heading": "Control of stores on board a vehicle",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-6B",
      "extent": null,
      "status": null,
      "parent": "part/2A"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Temporary storage",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Temporary storage declarations",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Amendment of temporary storage declarations",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Withdrawal of temporary storage declarations",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Temporary storage declarations: failure to make and withdrawal",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Handling of goods in temporary storage",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Breach of handling requirement",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-13",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Declarations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/4/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Preliminary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "part/4/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Customs declarations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/4/chapter/2/crossheading/uk-establishment-and-goods-excluded-from-sections-2-to-4-of-this-chapter",
      "kind": "crossheading",
      "number": "SECTION 1",
      "heading": "UK establishment and goods excluded from sections 2 to 4 of this chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Eligibility of persons to make Customs declarations: UK establishment",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-15",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/uk-establishment-and-goods-excluded-from-sections-2-to-4-of-this-chapter"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Goods excluded from sections 2 to 4",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-16",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/uk-establishment-and-goods-excluded-from-sections-2-to-4-of-this-chapter"
    },
    {
      "path": "part/4/chapter/2/crossheading/customs-declarations-made-orally",
      "kind": "crossheading",
      "number": "SECTION 2",
      "heading": "Customs declarations made orally",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Customs declarations made orally: general",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-17",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-orally"
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Free-circulation procedure: non-commercial goods, personal gifts and goods in baggage",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-18",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-orally"
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Free-circulation procedure: miscellaneous goods",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-19",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-orally"
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Temporary admission procedure: musical instruments, packaging, broadcast equipment and disaster relief material",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-20",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-orally"
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Temporary admission procedure: miscellaneous goods and other goods",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-21",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-orally"
    },
    {
      "path": "regulation/21A",
      "kind": "regulation",
      "number": "21A",
      "heading": "Application for approval to make oral declaration under regulation 21(2)",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-21A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-orally"
    },
    {
      "path": "part/4/chapter/2/crossheading/customs-declarations-made-in-paper-form",
      "kind": "crossheading",
      "number": "SECTION 3",
      "heading": "Customs declarations made in paper form",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Customs declarations made in paper form",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-22",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-in-paper-form"
    },
    {
      "path": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct",
      "kind": "crossheading",
      "number": "SECTION 4",
      "heading": "Customs declarations made by conduct",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": "Customs declarations made by conduct: general",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-23",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/24",
      "kind": "regulation",
      "number": "24",
      "heading": "Free-circulation procedure: baggage, musical instruments and other goods",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-24",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/25",
      "kind": "regulation",
      "number": "25",
      "heading": "Free-circulation procedure: miscellaneous goods",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-25",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/26",
      "kind": "regulation",
      "number": "26",
      "heading": "Free-circulation procedure: posted goods",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-26",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/26A",
      "kind": "regulation",
      "number": "26A",
      "heading": "Free-circulation procedure: goods imported at RoRo listed locations",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-26A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/26B",
      "kind": "regulation",
      "number": "26B",
      "heading": "Free-circulation procedure: pleasure craft",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-26B",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/26C",
      "kind": "regulation",
      "number": "26C",
      "heading": "Free-circulation procedure: private aircraft",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-26C",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/26D",
      "kind": "regulation",
      "number": "26D",
      "heading": "Free-circulation procedure: goods imported at other listed locations",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-26D",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/26E",
      "kind": "regulation",
      "number": "26E",
      "heading": "Free-circulation procedure: NATO forces",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-26E",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/26F",
      "kind": "regulation",
      "number": "26F",
      "heading": "Free-circulation procedure: Human Organs etc. needed for transplant",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-26F",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/26FA",
      "kind": "regulation",
      "number": "26FA",
      "heading": "Free-circulation procedure: use, sale or consumption of non-domestic stores on board a non-qualifying vehicle",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-26FA",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/26G",
      "kind": "regulation",
      "number": "26G",
      "heading": "UK Continental Shelf simplified import procedure",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-26G",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/26H",
      "kind": "regulation",
      "number": "26H",
      "heading": "Persons eligible to use UK Continental Shelf simplifications",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-26H",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/27",
      "kind": "regulation",
      "number": "27",
      "heading": "Temporary admission procedure: miscellaneous goods and other goods",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-27",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/27ZA",
      "kind": "regulation",
      "number": "27ZA",
      "heading": "Application for approval to make declaration by conduct under regulation 27(1A)",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-27ZA",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/27A",
      "kind": "regulation",
      "number": "27A",
      "heading": "Temporary admission procedure: goods imported at RoRo listed locations",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-27A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/27B",
      "kind": "regulation",
      "number": "27B",
      "heading": "Temporary admission procedure: pleasure craft",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-27B",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/27C",
      "kind": "regulation",
      "number": "27C",
      "heading": "Temporary admission procedure: private aircraft",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-27C",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/27D",
      "kind": "regulation",
      "number": "27D",
      "heading": "Temporary admission procedure: goods imported at other listed locations",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-27D",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/27E",
      "kind": "regulation",
      "number": "27E",
      "heading": "Temporary admission procedure: NATO forces",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-27E",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/27F",
      "kind": "regulation",
      "number": "27F",
      "heading": "Storage procedure: free zones",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-27F",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/27G",
      "kind": "regulation",
      "number": "27G",
      "heading": "Storage procedure: unloading of surplus stores for storage",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-27G",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "regulation/27H",
      "kind": "regulation",
      "number": "27H",
      "heading": "Inward processing procedure: unloading of stores for refurbishment",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-27H",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-made-by-conduct"
    },
    {
      "path": "part/4/chapter/2/crossheading/customs-declarations-consequential-provision",
      "kind": "crossheading",
      "number": "SECTION 5",
      "heading": "Customs declarations: consequential provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "regulation/28",
      "kind": "regulation",
      "number": "28",
      "heading": "Customs declarations made orally: notification and acceptance",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-28",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-consequential-provision"
    },
    {
      "path": "regulation/29",
      "kind": "regulation",
      "number": "29",
      "heading": "Customs declarations made by conduct: notification, acceptance and discharge",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-29",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-consequential-provision"
    },
    {
      "path": "regulation/29ZA",
      "kind": "regulation",
      "number": "29ZA",
      "heading": "Completion of customs declaration made under regulation 26FA",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-29ZA",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2/crossheading/customs-declarations-consequential-provision"
    },
    {
      "path": "part/4/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Simplified Customs declaration process",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/4/chapter/3/crossheading/transitional-eidr-simplified-customs-declarations-process",
      "kind": "crossheading",
      "number": "SECTIONA1",
      "heading": "Transitional EIDR simplified Customs declarations process",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/29A",
      "kind": "regulation",
      "number": "29A",
      "heading": "Definitions: transitional EIDR simplified Customs declaration process",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-29A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/transitional-eidr-simplified-customs-declarations-process"
    },
    {
      "path": "regulation/29B",
      "kind": "regulation",
      "number": "29B",
      "heading": "Persons eligible to complete Part 1 of the transitional EIDR simplified Customs declaration process",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-29B",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/transitional-eidr-simplified-customs-declarations-process"
    },
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      "path": "regulation/29C",
      "kind": "regulation",
      "number": "29C",
      "heading": "Transitional EIDR simplified Customs declaration process",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-29C",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/transitional-eidr-simplified-customs-declarations-process"
    },
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      "path": "regulation/29D",
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      "number": "29D",
      "heading": "Transitional EIDR procedure",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-29D",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/transitional-eidr-simplified-customs-declarations-process"
    },
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      "path": "regulation/29E",
      "kind": "regulation",
      "number": "29E",
      "heading": "Transitional EIDR procedure – verification",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-29E",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/transitional-eidr-simplified-customs-declarations-process"
    },
    {
      "path": "regulation/29F",
      "kind": "regulation",
      "number": "29F",
      "heading": "Extended periods to make available documents for inspection",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-29F",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/transitional-eidr-simplified-customs-declarations-process"
    },
    {
      "path": "part/4/chapter/3/crossheading/general",
      "kind": "crossheading",
      "number": "SECTION 1",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/30",
      "kind": "regulation",
      "number": "30",
      "heading": "Definition: simplified Customs declaration process",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-30",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/general"
    },
    {
      "path": "regulation/31",
      "kind": "regulation",
      "number": "31",
      "heading": "Persons authorised to use the simplified Customs declaration process",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/general"
    },
    {
      "path": "regulation/32",
      "kind": "regulation",
      "number": "32",
      "heading": "Simplified Customs declaration process",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-32",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/general"
    },
    {
      "path": "regulation/33",
      "kind": "regulation",
      "number": "33",
      "heading": "Periods to make supplementary Customs declarations",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-33",
      "extent": null,
      "status": "repealed",
      "parent": "part/4/chapter/3/crossheading/general"
    },
    {
      "path": "regulation/34",
      "kind": "regulation",
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      "heading": "Extended periods to make available documents for inspection",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-34",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/general"
    },
    {
      "path": "regulation/35",
      "kind": "regulation",
      "number": "35",
      "heading": "Exceptions to requirement to make a supplementary Customs declaration",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-35",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/general"
    },
    {
      "path": "part/4/chapter/3/crossheading/simplified-customs-declarations-using-the-eidr-procedure",
      "kind": "crossheading",
      "number": "SECTION 2",
      "heading": "Simplified Customs declarations using the EIDR procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/36",
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      "number": "36",
      "heading": "EIDR procedure",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/simplified-customs-declarations-using-the-eidr-procedure"
    },
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      "path": "regulation/37",
      "kind": "regulation",
      "number": "37",
      "heading": "Persons authorised to use the EIDR procedure",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-37",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3/crossheading/simplified-customs-declarations-using-the-eidr-procedure"
    },
    {
      "path": "regulation/37B",
      "kind": "regulation",
      "number": "37B",
      "heading": "Fixed transport installations",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-37B",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3/crossheading/simplified-customs-declarations-using-the-eidr-procedure"
    },
    {
      "path": "chapter/3/crossheading/simplified-customs-declarations-transitional-provisions",
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      "number": null,
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/37A",
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      "number": "37A",
      "heading": "Persons authorised to use the simplified Customs declaration process and EIDR procedure – transitional authorisations",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-37A",
      "extent": "E+W+S+N.I.",
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      "parent": "chapter/3/crossheading/simplified-customs-declarations-transitional-provisions"
    },
    {
      "path": "part/4/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Customs declarations: different types of goods in consignments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/38",
      "kind": "regulation",
      "number": "38",
      "heading": "Different types of goods in a consignment",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-38",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4"
    },
    {
      "path": "part/4/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Advance electronic declarations by qualifying travellers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/39",
      "kind": "regulation",
      "number": "39",
      "heading": "Advance electronic declarations by qualifying travellers : personal gifts and non-commercial goods",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-39",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5"
    },
    {
      "path": "part/4/chapter/5A",
      "kind": "chapter",
      "number": "5A",
      "heading": "Other advance declarations by qualifying travellers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/39A",
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      "number": "39A",
      "heading": "Mandatory advance declarations by qualifying travellers: other chargeable goods",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-39A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5A"
    },
    {
      "path": "regulation/39B",
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      "heading": "Voluntary advance declarations by qualifying travellers: other chargeable goods",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-39B",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5A"
    },
    {
      "path": "part/5",
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      "number": "5",
      "heading": "Notification and discharge of liability",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/40",
      "kind": "regulation",
      "number": "40",
      "heading": "Notification of liability to pay import duty by release to the free-circulation, temporary admission or authorised use procedure",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-40",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/40A",
      "kind": "regulation",
      "number": "40A",
      "heading": "Notification of a liability to pay import duty where declaration made by carnet",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-40A",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/41",
      "kind": "regulation",
      "number": "41",
      "heading": "Discharge of liability to import duty",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-41",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/6",
      "kind": "part",
      "number": "6",
      "heading": "Payment",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/42",
      "kind": "regulation",
      "number": "42",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-42",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "regulation/43",
      "kind": "regulation",
      "number": "43",
      "heading": "Payment of import duty",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "regulation/44",
      "kind": "regulation",
      "number": "44",
      "heading": "Suspension of period for payment",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-44",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "regulation/45",
      "kind": "regulation",
      "number": "45",
      "heading": "Interest on late payment of import duty",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-45",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "part/7",
      "kind": "part",
      "number": "7",
      "heading": "Remission and repayment of import duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/7/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Preliminary",
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      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/46",
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      "number": "46",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-46",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1"
    },
    {
      "path": "part/7/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Reduced duty cases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/47",
      "kind": "regulation",
      "number": "47",
      "heading": "Reduced duty cases",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-47",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "regulation/48",
      "kind": "regulation",
      "number": "48",
      "heading": "Incorrect amount of import duty",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-48",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "regulation/49",
      "kind": "regulation",
      "number": "49",
      "heading": "Lower rate of import duty applied incorrectly",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-49",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "regulation/50",
      "kind": "regulation",
      "number": "50",
      "heading": "Lower rate of import duty available",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-50",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "regulation/51",
      "kind": "regulation",
      "number": "51",
      "heading": "Defective and non-compliant chargeable goods",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-51",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "regulation/52",
      "kind": "regulation",
      "number": "52",
      "heading": "Just and equitable reduction",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-52",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "regulation/53",
      "kind": "regulation",
      "number": "53",
      "heading": "Withdrawal of a Customs declaration",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-53",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "regulation/53A",
      "kind": "regulation",
      "number": "53A",
      "heading": "Trade remedy repayment investigations",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-53A",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "regulation/53B",
      "kind": "regulation",
      "number": "53B",
      "heading": "Repayment of import duty following Trade Remedies Authority review",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-53B",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2"
    },
    {
      "path": "part/7/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Applications for remission and repayment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/54",
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      "heading": "Remission",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-54",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "regulation/55",
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      "number": "55",
      "heading": "Repayment",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-55",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "regulation/56",
      "kind": "regulation",
      "number": "56",
      "heading": "Applications for remission and repayment of duty",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-56",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "regulation/57",
      "kind": "regulation",
      "number": "57",
      "heading": "Applicants",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-57",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "regulation/58",
      "kind": "regulation",
      "number": "58",
      "heading": "Content of applications",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-58",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "regulation/59",
      "kind": "regulation",
      "number": "59",
      "heading": "Time periods for applications",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-59",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "part/7/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Post-application",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/60",
      "kind": "regulation",
      "number": "60",
      "heading": "Meaning of “application”",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-60",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "regulation/61",
      "kind": "regulation",
      "number": "61",
      "heading": "Inspection of goods",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-61",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "regulation/62",
      "kind": "regulation",
      "number": "62",
      "heading": "Determinations to grant applications",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-62",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "regulation/63",
      "kind": "regulation",
      "number": "63",
      "heading": "Acceptance and rejection",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-63",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "regulation/64",
      "kind": "regulation",
      "number": "64",
      "heading": "Determinations",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-64",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "regulation/65",
      "kind": "regulation",
      "number": "65",
      "heading": "Where rejection or refusal is required",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-65",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "regulation/66",
      "kind": "regulation",
      "number": "66",
      "heading": "Lower rate of import duty available: required rejection",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-66",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "regulation/67",
      "kind": "regulation",
      "number": "67",
      "heading": "Defective and non-compliant chargeable goods: required conditions",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-67",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
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    {
      "path": "regulation/67A",
      "kind": "regulation",
      "number": "67A",
      "heading": "Goods which cease to be chargeable goods",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-67A",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "regulation/68",
      "kind": "regulation",
      "number": "68",
      "heading": "Interest payable by HMRC",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-68",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
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    {
      "path": "part/7/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Remission or repayment made in error",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
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      "path": "regulation/69",
      "kind": "regulation",
      "number": "69",
      "heading": "Remission or repayment made in error",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-69",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/5"
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    {
      "path": "part/7/chapter/6",
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      "heading": "Remission or repayment without an application",
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      "extent": null,
      "status": null,
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      "path": "regulation/70",
      "kind": "regulation",
      "number": "70",
      "heading": "Remission or repayment without an application",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-70",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
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    {
      "path": "part/7/chapter/7",
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      "number": "7",
      "heading": "Remission in cases of relevant breaches and in cases of minimal liability",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
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    {
      "path": "regulation/71",
      "kind": "regulation",
      "number": "71",
      "heading": "Interpretation applicable to chapter 7",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-71",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
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      "path": "regulation/72",
      "kind": "regulation",
      "number": "72",
      "heading": "Relevant breaches or failures",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-72",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
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      "path": "regulation/73",
      "kind": "regulation",
      "number": "73",
      "heading": "No significant effect on procedures",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-73",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
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      "path": "regulation/74",
      "kind": "regulation",
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      "heading": "No applications for remission of duty",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-74",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
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      "path": "regulation/75",
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      "heading": "No avoidance of liability",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-75",
      "extent": null,
      "status": null,
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      "path": "regulation/76",
      "kind": "regulation",
      "number": "76",
      "heading": "Goods leaving the United Kingdom",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-76",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
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      "path": "regulation/77",
      "kind": "regulation",
      "number": "77",
      "heading": "Assistance to HMRC",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-77",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
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      "path": "regulation/78",
      "kind": "regulation",
      "number": "78",
      "heading": "Minimal liability to import duty",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-78",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
    },
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      "path": "regulation/79",
      "kind": "regulation",
      "number": "79",
      "heading": "Time periods",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-79",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
    },
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      "path": "part/8",
      "kind": "part",
      "number": "8",
      "heading": "Customs agents",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/80",
      "kind": "regulation",
      "number": "80",
      "heading": "Residence or establishment in the United Kingdom",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-80",
      "extent": null,
      "status": null,
      "parent": "part/8"
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      "path": "regulation/81",
      "kind": "regulation",
      "number": "81",
      "heading": "Transitional provision – declarations made before IP completion day",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-81",
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "regulation/82",
      "kind": "regulation",
      "number": "82",
      "heading": "Disclosure of an appointment",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-82",
      "extent": null,
      "status": null,
      "parent": "part/8"
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      "path": "regulation/83",
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      "number": "83",
      "heading": "Disclosure of withdrawal of an appointment",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-83",
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "part/9",
      "kind": "part",
      "number": "9",
      "heading": "Approvals and authorisations and authorised economic operators",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "regulation/84",
      "kind": "regulation",
      "number": "84",
      "heading": "Interpretation",
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      "status": null,
      "parent": "part/9"
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      "path": "regulation/85",
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      "number": "85",
      "heading": "Application for approval",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "regulation/85A",
      "kind": "regulation",
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      "heading": "Authorisations not requiring an application but subject to revocation",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-85A",
      "extent": null,
      "status": null,
      "parent": "part/9"
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    {
      "path": "regulation/86",
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      "number": "86",
      "heading": "Cases in which an application for approval may not be made",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-86",
      "extent": null,
      "status": null,
      "parent": "part/9"
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    {
      "path": "regulation/87",
      "kind": "regulation",
      "number": "87",
      "heading": "HMRC to consider whether an approval falls to be determined",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-87",
      "extent": null,
      "status": null,
      "parent": "part/9"
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    {
      "path": "regulation/88",
      "kind": "regulation",
      "number": "88",
      "heading": "Appeal where HMRC fail to consider an application",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-88",
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "regulation/89",
      "kind": "regulation",
      "number": "89",
      "heading": "Grant or refusal of an application for approval",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-89",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "regulation/90",
      "kind": "regulation",
      "number": "90",
      "heading": "Notification of HMRC of change of circumstances relating to an approval",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-90",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "regulation/91",
      "kind": "regulation",
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      "heading": "Amendment, suspension or revocation of approval",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-91",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9"
    },
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      "path": "regulation/92",
      "kind": "regulation",
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      "heading": "Transitional provision – approval or authorisation granted before IP completion day",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-92",
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "regulation/93",
      "kind": "regulation",
      "number": "93",
      "heading": "Eligibility criteria for authorised economic operators",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-93",
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "part/10",
      "kind": "part",
      "number": "10",
      "heading": "Guarantees",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/94",
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      "number": "94",
      "heading": "Interpretation",
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      "extent": null,
      "status": null,
      "parent": "part/10"
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    {
      "path": "regulation/95",
      "kind": "regulation",
      "number": "95",
      "heading": "Guarantee",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-95",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/96",
      "kind": "regulation",
      "number": "96",
      "heading": "Guarantors",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-96",
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "regulation/97",
      "kind": "regulation",
      "number": "97",
      "heading": "Single and comprehensive guarantees",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-97",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "regulation/98",
      "kind": "regulation",
      "number": "98",
      "heading": "Specified amount",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-98",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "path": "regulation/99",
      "kind": "regulation",
      "number": "99",
      "heading": "Specified amount: reduced amounts and waivers in relation to comprehensive guarantees",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-99",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "regulation/100",
      "kind": "regulation",
      "number": "100",
      "heading": "Discharge of guarantees",
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      "status": null,
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      "path": "regulation/101",
      "kind": "regulation",
      "number": "101",
      "heading": "Cases where no guarantee is required",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-101",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/10"
    },
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      "path": "part/11",
      "kind": "part",
      "number": "11",
      "heading": "Domestic goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/102",
      "kind": "regulation",
      "number": "102",
      "heading": "Retention of domestic status",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-102",
      "extent": null,
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "regulation/103",
      "kind": "regulation",
      "number": "103",
      "heading": "Goods presumed not to be domestic goods",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-103",
      "extent": null,
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "regulation/104",
      "kind": "regulation",
      "number": "104",
      "heading": "Goods not regarded as domestic goods: animals",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-104",
      "extent": null,
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "regulation/105",
      "kind": "regulation",
      "number": "105",
      "heading": "Goods regarded as domestic goods: fish",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-105",
      "extent": null,
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "regulation/105A",
      "kind": "regulation",
      "number": "105A",
      "heading": "Goods not regarded as domestic goods: goods in UK sector of the continental shelf",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-105A",
      "extent": null,
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "regulation/106",
      "kind": "regulation",
      "number": "106",
      "heading": "Evidence that goods are domestic goods",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-106",
      "extent": null,
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "part/12",
      "kind": "part",
      "number": "12",
      "heading": "Valuation of chargeable goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/12/chapter/1",
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      "number": "1",
      "heading": "Preliminary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/107",
      "kind": "regulation",
      "number": "107",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-107",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/1"
    },
    {
      "path": "part/12/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Use of Methods of valuation",
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      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/108",
      "kind": "regulation",
      "number": "108",
      "heading": "Use of Methods of valuation",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-108",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "regulation/109",
      "kind": "regulation",
      "number": "109",
      "heading": "Values undetermined when Customs declaration would otherwise be accepted",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-109",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "regulation/110",
      "kind": "regulation",
      "number": "110",
      "heading": "Provision of evidence",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-110",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/2"
    },
    {
      "path": "part/12/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Transaction value: specified matters – included elements",
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      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/111",
      "kind": "regulation",
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      "heading": "Transaction value: included items",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-111",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/3"
    },
    {
      "path": "regulation/112",
      "kind": "regulation",
      "number": "112",
      "heading": "Transaction value: further included items – partial value",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-112",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/3"
    },
    {
      "path": "regulation/113",
      "kind": "regulation",
      "number": "113",
      "heading": "Transaction value: further included items - royalties",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-113",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/3"
    },
    {
      "path": "regulation/114",
      "kind": "regulation",
      "number": "114",
      "heading": "Transaction value: adjusted amounts",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-114",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/3"
    },
    {
      "path": "regulation/114A",
      "kind": "regulation",
      "number": "114A",
      "heading": "Transaction value: retrospectively adjusted amounts",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-114A",
      "extent": null,
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    },
    {
      "path": "regulation/114B",
      "kind": "regulation",
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      "heading": "Transaction value: pro rata amounts",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-114B",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/3"
    },
    {
      "path": "part/12/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Transaction value: specified matters – excluded elements",
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      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/115",
      "kind": "regulation",
      "number": "115",
      "heading": "Transaction value: excluded items",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-115",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/4"
    },
    {
      "path": "regulation/116",
      "kind": "regulation",
      "number": "116",
      "heading": "Transaction value: further excluded items - royalties",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-116",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/4"
    },
    {
      "path": "regulation/117",
      "kind": "regulation",
      "number": "117",
      "heading": "Transaction value: further excluded items – finance interest",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-117",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/4"
    },
    {
      "path": "regulation/118",
      "kind": "regulation",
      "number": "118",
      "heading": "Transaction value: further excluded items – costs during storage and increase in value",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-118",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/4"
    },
    {
      "path": "part/12/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Methods of valuation",
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      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/119",
      "kind": "regulation",
      "number": "119",
      "heading": "Method 1 valuation",
      "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-119",
      "extent": null,
      "status": null,
      "parent": "part/12/chapter/5"
    },
    {
      "path": "regulation/120",
      "kind": "regulation",
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      "affected_provisions": "reg. 43(3A)",
      "affecting": "uksi/2019/326",
      "affecting_title": "The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019",
      "affecting_provisions": "reg. 11(4)"
    },
    {
      "type": "applied (with modifications)",
      "affected_provisions": "Pt. 12",
      "affecting": "uksi/2026/802",
      "affecting_title": "The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026",
      "affecting_provisions": "reg. 3(2)(3)(7)"
    }
  ],
  "made_under": [],
  "changes_made_to": 906,
  "changes_made_to_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/changes.json",
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  "changes_made_by_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248",
    "retrieved_at": "2026-10-28T22:51:35.418231+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."
}