{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-3",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Establishment and notices and notifications",
  "text": "(1) In these Regulations, a person is established in the United Kingdom—\n(a) in the case of an individual, where the individual is resident in the United Kingdom; and\n(b) in any other case, where the person—\n(i) has a registered office in the United Kingdom; or\n(ii) has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform.\n(2) In these Regulations, a notice or notification means one made in writing and a requirement to notify is to be read accordingly.\n(3) A notice published by HMRC under these Regulations may make different provision for different cases or different purposes.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "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. 3 in force at 2.1.2019 for specified purposes, see reg. 1(4)(a)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 3 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Reg. 3(2)(3) in force at 27.9.2019 for specified purposes by S.I. 2019/1282, reg. 2(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/3",
    "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."
}