# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 3: Establishment and notices and notifications


(1) In these Regulations, a person is established in the United Kingdom—
(a) in the case of an individual, where the individual is resident in the United Kingdom; and
(b) in any other case, where the person—
(i) has a registered office in the United Kingdom; or
(ii) has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform.
(2) In these Regulations, a notice or notification means one made in writing and a requirement to notify is to be read accordingly.
(3) A notice published by HMRC under these Regulations may make different provision for different cases or different purposes.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/3 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.