# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 105: Goods regarded as domestic goods: fish


(1) For the purposes of Part 1 of the Act, catch are to be regarded as domestic goods if caught by a British ship whilst fishing beyond territorial waters of a country or territory other than the United Kingdom and are brought to Great Britain—
(a) directly by that or another ship; or
(b) after merely landing at a port outside Great Britain and the catch are itemised in a travel document issued at that port by the person responsible for the carriage of the catch which specifies the destination and recipients of the catch.
(2) For the purposes of Part 1 of the Act, where a catch caught by a British ship whilst fishing beyond territorial waters of a country or territory other than the United Kingdom is processed on a factory ship which is a British ship operating beyond the territorial waters of a country or territory other than the United Kingdom, goods which are the products of the catch processed are to be regarded as domestic goods if brought to Great Britain—
(a) directly by that or another ship; or
(b) after merely landing at a port outside Great Britain and the goods are itemised in a travel document issued at that port by the person responsible for the carriage of the goods which specifies the destination and recipients of the goods in Great Britain.
(3) In this regulation—
“British ship” has the meaning given in section 1 of the Merchant Shipping Act 1995 ;
“catch” means fish or any other aquatic life which is commonly fished or obtained in maritime waters or on the seabed;
“factory ship” means a vessel providing processing services for the fishing industry.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/105 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-105
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.