# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 103: Goods presumed not to be domestic goods


(1) Goods to which this paragraph applies are presumed not to be domestic goods unless the contrary is shown.
(2) Paragraph (1) applies to—
(a) goods that are in Great Britain because they have been imported; and
(b) goods that have been removed from a free zone otherwise than in accordance with regulation 18F of the special procedures regulations.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/103 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-103
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.