# The Customs Traders (Accounts and Records) Regulations 1995, Regulation 2: Interpretation

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

(1) In these Regulations—
“the Act” means the Finance Act 1994;
“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
...
“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.
outward 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.
(2) Schedule 1 shall be interpreted in accordance with the notes contained therein.

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Source: https://www.legislation.gov.uk/uksi/1995/1203/regulation/2 (the official version)
Page: https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.