Regulation 2 InterpretationI1

In these Regulations—

• “carrier” has the same meaning as in Article 5(40) of the Code;

• “the Code” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code M1 as it has effect from time to time;

• “contravenes” includes fails to comply with;

• F1“customs representative” has the same meaning as in Article 5(6) of the Code;

• “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 provisions of the Union Customs Code M2, as it has effect from time to time;

• “declarant” has the same meaning as in Article 5(15) of the Code;

• “demand notice” means a demand notice within the meaning of regulation 6(1);

• “entry summary declaration” has the same meaning as in Article 5(9) of the Code;

• “exit summary declaration” has the same meaning as in Article 5(10) of the Code;

• “HMRC” means Her Majesty's Revenue and Customs;

• “the Implementing Regulation” means 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 M3, as it has effect from time to time;

• “penalty” means the one mentioned in regulation 3(1);

• “relevant safety and security rule” means any duty, obligation, requirement or condition in relation to customs safety and security requirements imposed by F2or under the legislation specified in Column 1 of the Schedule;

• “representative”, in relation to any person, means any person acting in a representative capacity in relation to that person including—

  1. (a)

     the person's personal representative;

  2. (b)

     the person's trustee in bankruptcy or interim or permanent trustee;

  3. (c)

     the person's receiver or liquidator appointed in relation to that person or any of that person's property;

• “the tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.