OpenLegislation

Article 2 Definitions

United Kingdom

Original text. Later amendments are not shown.

For the purposes of this Regulation, the following definitions shall apply:

  1. (a)

    ‘goods’ means all movable property, including electricity;

  2. (b)

    ‘statistical territory of the Community’ means the F1United Kingdom;

  3. (c)

    F2...

  4. (d)

    ‘customs authorities’ means F3‘the Commissioners for Her Majesty's Revenue and Customs’;

  5. (e)

    ‘customs declaration’ means the ‘customs declaration’ F4for the purposes of the Taxation (Cross-border Trade) Act 2018, Schedule 1;

  6. (f)

    ‘decision by customs’ means any official act by customs authorities relating to accepted customs declarations and having legal effect on one or more persons.

Annotations

Textual amendments

F1

Words in Art. 2(b) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 8(1)(b); 2020 c. 1, Sch. 5 para. 1(1)

F2

Art. 2(c) revoked (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 7(2); 2020 c. 1, Sch. 5 para. 1(1)

F3

Words in Art. 2(d) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 8(1)(c); 2020 c. 1, Sch. 5 para. 1(1)

F4

Words in Art. 2(e) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 8(1)(d); 2020 c. 1, Sch. 5 para. 1(1)