Regulation 2 Interpretation

In these Regulations—

• “the Act” means the Finance Act 1994;

• F1“the export regulations” means the Customs (Export) (EU Exit) Regulations 2019;

• “the import duty regulations” means the Customs (Import Duty) (EU Exit) Regulations 2018;

• “the special procedures regulations” means the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

• F2...

• “customs trader” means any person carrying on a trade or business which consists of or includes any of the activities mentioned in section 20(1) of the Act.

• F3outward processing declaration” means a declaration of goods for “an outward processing procedure” within the meaning given in section 36(2) of the Taxation (Cross-border Trade) Act 2018.

Schedule 1 shall be interpreted in accordance with the notes contained therein.