# The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, Regulation 2: Interpretation

Extent: E+W+S+N.I.

(1) In these Regulations—
“the Act” means the Taxation (Cross-border Trade) Act 2018;
“claimant” means a person who makes a claim for relief;
“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;
“consignee” means a person to whom goods which have been imported are to be delivered as the final recipient of the goods;
“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;
“Import Duty Regulations” means the Customs (Import Duty) (EU Exit) Regulations 2018 ;
“prior approval” means an eligibility criterion or a relief condition which requires that a relevant person—
(a)falls within a class of persons described in a section of the UK Reliefs document; or
(b)holds an approval which may be granted by HMRC;
“relevant person” means a claimant, a consignee, a transferee or person to whom goods are hired or loaned;
“relief” means full or partial relief from a liability to import duty;
“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;
“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;
“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—
(a)cases where a claim for relief may apply, expressed by reference to—
(i)the goods to which the section applies;
(ii)the persons who may be a claimant or consignee for the purposes of the section; and
(iii)the eligibility criteria which apply for the purposes of the section;
(b)any relief conditions which apply for the purposes of the section; and
(c)whether relief is full or partial relief in any case.
(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 ... under these Regulations may make different provision for different cases or different purposes.

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Source: https://www.legislation.gov.uk/uksi/2020/1431/regulation/2 (the official version)
Page: https://openlegislation.uk/customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.