{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-104",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-104.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/104",
  "kind": "regulation",
  "number": "104",
  "heading": "Goods not regarded as domestic goods: animals",
  "text": "(1) For the purposes of Part 1 of the Act, an animal born in Great Britain is not to be regarded as a domestic good if—\n(a) the mother was part of a consignment of goods declared for a storage procedure , a temporary admission procedure or an inward processing procedure ; and\n(b) the animal was born before the procedure was discharged; and\n(c) the total market value of animals born to mothers in that consignment before the procedure was discharged is £90 or more (“the threshold”).\n(2) An animal which is not to be regarded as a domestic good under paragraph (1) is treated as imported into the United Kingdom at the later of—\n(a) the date the threshold in paragraph (1)(c) is reached; and\n(b) the date the animal is born.\n(3) A notification of importation is treated as having been given in relation to an animal not regarded as a domestic good under paragraph (1) on the date the animal is treated as imported under paragraph (2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 104(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(11); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "“A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "“A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "“An inward processing procedure” is defined in paragraph 8 of Schedule 2 to the Act."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 104 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/104",
    "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."
}