# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 104: Goods not regarded as domestic goods: animals


(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—
(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
(b) the animal was born before the procedure was discharged; and
(c) the total market value of animals born to mothers in that consignment before the procedure was discharged is £90 or more (“the threshold”).
(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—
(a) the date the threshold in paragraph (1)(c) is reached; and
(b) the date the animal is born.
(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).

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/104 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-104
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.