{
  "url": "https://openlegislation.uk/customs-miscellaneous-non-fiscal-provisions-and-amendments-etc-eu-exit-regulations-2020/regulation-2",
  "json_url": "https://openlegislation.uk/customs-miscellaneous-non-fiscal-provisions-and-amendments-etc-eu-exit-regulations-2020/regulation-2.json",
  "legislation": "uksi/2020/1624",
  "legislation_title": "The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-miscellaneous-non-fiscal-provisions-and-amendments-etc-eu-exit-regulations-2020",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“CEMA 1979” means the Customs and Excise Management Act 1979;\n“Delegated Regulation” means Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code;\n“EU Customs Code” means—\n(a) the UCC,\n(b) the Delegated Regulation, and\n(c) Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code;\n“TCTA 2018” means the Taxation (Cross-border Trade) Act 2018;\n“UCC” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code; and\n“vehicle” includes a ship, an aircraft and a railway vehicle.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2. Relevant amending enactments are the Isle of Man Act 1979 (c. 58), section 13 and Schedule 1; Finance Act 1981 (c. 35), s10(2) and (4) and Part 1 of Schedule 7; Finance (No. 2) Act 1987 (c. 51), section 103(3); Finance (No. 2) Act 1992 (c. 48), section 5; and Finance Act 2000 (c. 17), section 27. Relevant amending instruments are S.I. 1991/2724, 1992/2095, SI 1992/3095, S.I. 2010/593, and S.I. 2011/1043."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "EUR 2015/2446, as prospectively amended by S.I. 2019/715 and S.I. 2019/1219. Both S.I. 2019/715 and S.I. 2019/1219 are amended prior to their coming into force by S.I. 2020/1379."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "EUR 2015/2447, as prospectively amended by S.I. 2019/715. S.I. 2019/715 is amended prior to its coming into force by S.I. 2020/1379."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2018 c. 22."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "EUR 2013/952, as prospectively amended by S.I. 2019/715 and S.I. 2019/1219. Both S.I. 2019/715 and S.I. 2019/1219 are amended prior to their coming into force by S.I. 2020/1379."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1624/regulation/2",
    "retrieved_at": "2026-10-28T22:19:20.745800+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."
}