{
  "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/regulation-2",
  "json_url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/regulation-2.json",
  "legislation": "uksi/1995/1203",
  "legislation_title": "The Customs Traders (Accounts and Records) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations—\n“the Act” means the Finance Act 1994;\n“the export regulations” means the Customs (Export) (EU Exit) Regulations 2019;\n“the import duty regulations” means the Customs (Import Duty) (EU Exit) Regulations 2018;\n“the special procedures regulations” means the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018\n...\n“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.\noutward 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.\n(2) Schedule 1 shall be interpreted in accordance with the notes contained therein.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2(1) inserted (31.12.2020) by The Customs (Consequential Amendments) (EU Exit) Regulations 2019 (S.I. 2019/140), regs. 1, 4(2)(b); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2(1) omitted (31.12.2020) by virtue of The Customs (Consequential Amendments) (EU Exit) Regulations 2019 (S.I. 2019/140), regs. 1, 4(2)(a); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 2(1) inserted (31.12.2020) by The Customs (Consequential Amendments) (EU Exit) Regulations 2019 (S.I. 2019/140), regs. 1, 4(2)(c); 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1203/regulation/2",
    "retrieved_at": "2026-10-29T13:10:09.517238+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."
}