# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 132: Interpretation


In this Part, “proper officer” means a person engaged by the orders or with the concurrence of the HMRC Commissioners who acts with, or in place of, an HMRC officer in the exercise of a function of HMRC described in regulation 139 ; and “export declaration” has the meaning given in regulation 2 of the Customs (Export) (EU Exit) Regulations 2019 (“CEEER 2019”).

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/132 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-132
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.