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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.