Regulation 2 Interpretation

In these regulations—

• F1...

• “appeal tribunal” means F2the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;

• F3...

• “the Code” means F4Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code”;

• F5...

• ...

• “contravene” includes fail to comply with;

• F6“Delegated Regulation” means Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing the Code as regards certain provisions of the Code;

• F7“declaration” means a customs declaration, as defined in Article 5(12) of the Code.

• “demand notice” means a demand notice within the meaning of regulation 6;

• F8“export” means that “customs procedure” within the meaning as given by Article 5(16)(c) of the Code;

• “exporter” has the meaning assigned to it by Article 788 of the Implementing Regulation;

• F9“HMRC” means Her Majesty’s Revenue and Customs.

• “the Implementing Regulation” means F10Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Code;

• “notice” means notice in writing;

• “person” means a person, of a description specified in Column 2 of the Schedule to these Regulations to whom that provision referred to in Column 1 applies;

• “penalty” shall mean a penalty up to the maximum amount specified in Column 3 of the schedule to these Regulations;

• “relevant export rule” shall mean any F11EU-imposed duty, obligation, requirement, or condition in relation to export imposed or implemented by or under any of the following provisions or combination of provisions in any case where F12Union export duty is not chargeable or payable in application of the rule—

  1. (a)

     F13Union customs legislation in relation to export;

  2. (b)

     the Act, as it applies in implementation of Union customs legislation in relation to export from the F14European Union;

  3. (c)

     any other Act, or statutory instrument, as it applies in implementation of Union customs legislation in relation to export from the European Union;

  4. (d)

     any directly applicable EU legislation as it applies in application of Union customs legislation in relation to export;

  5. (e)

     any relevant international rules applying in relation to export;

  specified in Column 1 of the Schedule to these Regulations;

• “relevant international rules” means international agreements so far as applying in relation to export from the European Union and having effect as part of the law of the United Kingdom by virtue of—

  1. (a)

     any directly applicable EU legislation, or

  2. (b)

     any Act or statutory instrument implementing such agreement.

• “representative”, in relation to any person, means—

  1. (a)

     his personal representative,

  2. (b)

     his trustee in bankruptcy or interim or permanent trustee,

  3. (c)

     any receiver or liquidator appointed in relation to that person or any of his property,

  or any other person acting in a representative capacity in relation to that person.

• F15”Union customs legislation” means customs legislation, as defined in Article 5(2) of the Code;

• “Union export duty” means export duty, as defined in Article 5(21) of the Code;