{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-146",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-146.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/146",
  "kind": "regulation",
  "number": "146",
  "heading": "Transitional and saving provision under chapter 3",
  "text": "(1) This chapter applies in relation to goods which—\n(a) have been imported into the United Kingdom before IP completion day;\n(b) are non-Union goods ; and\n(c) are not subject to Article 49 of the EU withdrawal agreement.\n(2) Where under this chapter the EUCL continues to have effect in relation to the goods, the EUCL ceases to have effect in relation to the goods as provided by chapter 5, except as provided by regulation 147(2).\n(3) For the purposes of paragraph (1)(a), where goods form part of a consignment and only part of the consignment is imported before IP completion day, all of the goods in the consignment are to be treated as imported before IP completion day.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 146(1)(a) substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(11)(a)(i); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 146(1)(b) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(11)(a)(ii); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 146(1)(c) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(11)(a)(iii); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 146(3) substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(11)(b); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 146 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/146",
    "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."
}