# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 42: Interpretation


For the purposes of this Part, a person is “involved in a breach of a relevant Customs obligation” if that person is within one of paragraphs (a) to (d) of section 6(4) of the Act.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/42 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.