{
  "url": "https://openlegislation.uk/customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-2",
  "json_url": "https://openlegislation.uk/customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-2.json",
  "legislation": "uksi/2020/1431",
  "legislation_title": "The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations—\n“the Act” means the Taxation (Cross-border Trade) Act 2018;\n“claimant” means a person who makes a claim for relief;\n“claim for relief” means a claim made in accordance with Part 3 or, where applicable, Part 4 that relief be granted in respect of goods;\n“consignee” means a person to whom goods which have been imported are to be delivered as the final recipient of the goods;\n“eligibility criteria” means criteria described in a section of the UK Reliefs document which must be met in order that a claim for relief under the section may be granted;\n“Import Duty Regulations” means the Customs (Import Duty) (EU Exit) Regulations 2018 ;\n“prior approval” means an eligibility criterion or a relief condition which requires that a relevant person—\n(a)falls within a class of persons described in a section of the UK Reliefs document; or\n(b)holds an approval which may be granted by HMRC;\n“relevant person” means a claimant, a consignee, a transferee or person to whom goods are hired or loaned;\n“relief” means full or partial relief from a liability to import duty;\n“relief condition” means a condition described in a section of the UK Reliefs document which is expressed to apply to a relevant person where a claim for relief under the section is granted by HMRC;\n“transferee” means a person, other than a claimant or consignee, who may use goods in respect of which a claim for relief has been, or may be, granted;\n“UK Reliefs document” means the document entitled “United Kingdom Customs Tariff: Reliefs from Import Duty”, version 1.6, dated 9th November 2023 which includes sections that describe—\n(a)cases where a claim for relief may apply, expressed by reference to—\n(i)the goods to which the section applies;\n(ii)the persons who may be a claimant or consignee for the purposes of the section; and\n(iii)the eligibility criteria which apply for the purposes of the section;\n(b)any relief conditions which apply for the purposes of the section; and\n(c)whether relief is full or partial relief in any case.\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 ... under these Regulations may make different provision for different cases or different purposes.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 42(2); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2(1) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 5(2)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 2(3) omitted (4.12.2023) by virtue of The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 5(2)(b)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2018/1248, amended by S.I. 2019/108, 2019/326, 2019/486, 2019/1215, 2019/1346, 2020/967, 2020/1088, 2020/1234 and 2020/1449."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1431/regulation/2",
    "retrieved_at": "2026-11-12T03:35:55.361427+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."
}