{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-14",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-14.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/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Interpretation",
  "text": "In this Part—\n“authorised declarant” has the meaning given by regulation 31(1);\n“customs and excise airport” has the meaning given by section 21(7) of CEMA 1979;\n“Customs office” means premises used by HMRC for the purposes of exercising its functions under the Act;\n...\n“EIDR electronic system” has the meaning given by regulation 36(3);\n“EIDR records” has the meaning given by regulation 36(3)(b);\n“eligible person” has the meaning given by regulation 29B(1);\n“imported at a RoRo listed location” includes treated as imported into the United Kingdom by article 5(2) of the Channel Tunnel (Customs and Excise) Order 1990;\n“Oral or By conduct list” means the document entitled “List of Goods Applicable to Oral and By Conduct Declarations, version 6, dated 11th December 2022;\n“other listed location” has the meaning given by regulation 131E(1);\n“pleasure craft” means a vessel which, at the time of its arrival in the United Kingdom, is being used for private recreational purposes;\n“port” has the meaning given in section 1 of CEMA 1979;\n“private aircraft” has the meaning given in paragraph 1 of Schedule 1 to the Air Navigation Order 2016;\n“relevant vehicle” has the meaning given by regulation 131D;\n“RoRo listed location” has the meaning given by regulation 130(1);\nRoRo vehicle” has the meaning given by regulation 129;\n“simplified Customs declaration” and “supplementary Customs declaration” mean the two parts of a Customs declaration identified as such in a public notice given by HMRC Commissioners under paragraph 7(1) of Schedule 1 to the Act which notice specifies the information to be contained in, and the documents to accompany, the respective parts;\n“simplified Customs declaration process” has the meaning given by regulation 30(1).\n...\n“transitional EIDR electronic system” has the meaning given by regulation 29D(3);\n“transitional EIDR records” has the meaning given by regulation 29D(3)(b);\n“transitional EIDR simplified Customs declaration process” has the meaning given by regulation 29A(1);\n“transitional simplified Customs declaration” and “transitional supplementary Customs declaration” mean the two parts of a Customs declaration identified as such in a public notice given by HMRC Commissioners under paragraph 7(1) of Schedule 1 to the Act which notice specifies the information to be contained in, and the documents to accompany, the respective parts.\n“UK Reliefs document” has the same meaning as it has in the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020.\n“unaccompanied chargeable goods” has the meaning given by regulation 131F(2).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 14 inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(5)(a); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 14 omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(5)(b); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 14 inserted (31.12.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(4)(a); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 14 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(3)(a); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 14 substituted (3.1.2023) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022 (S.I. 2022/1312), regs. 1, 2(3)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 14 inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(3); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 14 inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(5)(c); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 14 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(3)(c); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 14 omitted (31.12.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(4)(b); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in reg. 14 inserted (31.12.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(4)(c); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in reg. 14 inserted (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 22(2); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 14 revocation of earlier affecting provision S.I. 2019/326, reg. 9(1) (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(a)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 14 in force at 2.1.2019 for specified purposes, see reg. 1(4)(b)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 14 in force at 31.12.2020 in so far as not already in force 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/14",
    "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."
}