# The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Regulation 48: Animals


Where an animal that is not to be regarded as a domestic good for the purposes of Part 1 of the Act is treated by regulation 104 of the import duty regulations as being imported into the United Kingdom on a particular date, the animal is to be treated for the purposes of that Part as being released on that date to the Customs procedure to which the animal's mother has been released.

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Source: https://www.legislation.gov.uk/uksi/2018/1249/regulation/48 (the official version)
Page: https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.