{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-143",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-143.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/143",
  "kind": "regulation",
  "number": "143",
  "heading": "Interpretation",
  "text": "In this Part, the following expressions have the same meaning as they do for the purposes of the UCC—\n“Common Customs Tariff” ;\n“customs procedure”, and “accepted”, “discharged” and “released” and cognate expressions as used in relation to a customs procedure ;\n“customs declaration”, except where reference is made to such a declaration provided by or under the Act;\n“customs supervision”;\n“customs territory of the Union”;\n“decision taken upon application” ;\n...\n“special procedure” and the following types of special procedure: “end-use procedure”, “outward processing procedure”, “storage procedure” and “transit procedure”;\n“temporary storage”;\n“temporary storage declaration”, except where reference is made to a such declaration provided under the Act;\n...\n“Union goods”; and\n“verification” .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "The expressions are found in Article 5 of the UCC except where otherwise indicated."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "See also Article 56 of the UCC."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "The customs procedures are the release for free circulation procedure and the types of special procedure."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "See Article 22 of the UCC."
    },
    {
      "type": "M",
      "label": "M5",
      "text": "See also Title VII of the UCC concerning special procedures."
    },
    {
      "type": "M",
      "label": "M6",
      "text": "See Article 188 of the UCC."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 143 in force at 31.12.2020 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/143",
    "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."
}