{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-94",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-94.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/94",
  "kind": "regulation",
  "number": "94",
  "heading": "Interpretation",
  "text": "In this Part—\n“charges” means fees under Part 14 of these Regulations, interest payable for late payment of import duty and penalties under Part 3 of the Finance Act 2003 ;\n...\n“specified amount” has the meaning given in regulation 98.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 94 omitted (31.12.2020) by virtue of The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2), 7(8); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "2003 c. 14."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 10 modified (31.12.2020) by S.I. 2018/1247, Sch. 2 para. 6 (as inserted by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 10(4); S.I. 2020/1643, reg. 2, Sch.)"
    },
    {
      "type": "C",
      "label": "C2",
      "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": "C",
      "label": "C3",
      "text": "Pt. 10 modified (31.12.2020) by S.I. 2018/1258, Sch. 3 para. 4(1C) (as inserted by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 13(3)(a)(ii); S.I. 2020/1643, reg. 2, Sch.)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Pt. 10 modified (31.12.2020) by S.I. 2018/1249, reg. 4(3) (as inserted by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(2)(e); S.I. 2020/1643, reg. 2, Sch.)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 94 in force at 2.1.2019 for specified purposes, see reg. 1(4)(d)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 94 in force at 31.12.2020 in so far as not already in force 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/94",
    "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."
}