Regulation 143 InterpretationI1
In this Part, the following expressions M1 have the same meaning as they do for the purposes of the UCC—
“Common Customs Tariff” M2;
“customs procedure”, and “accepted”, “discharged” and “released” and cognate expressions as used in relation to a customs procedure M3;
“customs declaration”, except where reference is made to such a declaration provided by or under the Act;
“customs supervision”;
“customs territory of the Union”;
“decision taken upon application” M4;
F1...
“special procedure” and the following types of special procedure: “end-use procedure”, “outward processing procedure”, “storage procedure” and “transit procedure”M5;
“temporary storage”;
“temporary storage declaration”, except where reference is made to a such declaration provided under the Act;
F2...
“Union goods”; and
“verification” M6.
Annotations
Textual amendments
- F1
Words in reg. 143 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(24); S.I. 2020/1643, reg. 2, Sch.
- F2
Words in reg. 143 omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(7); S.I. 2020/1643, reg. 2, Sch.
Marginal citations
- M1
The expressions are found in Article 5 of the UCC except where otherwise indicated.
- M2
See also Article 56 of the UCC.
- M3
The customs procedures are the release for free circulation procedure and the types of special procedure.
- M4
See Article 22 of the UCC.
- M5
See also Title VII of the UCC concerning special procedures.
- M6
See Article 188 of the UCC.
Commencement
- I1
Reg. 143 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.