Article 1 Citation and interpretationI1

a reference to an area “shown edged and hatched in red” on a map is a reference to the hatched area extending up to the red edging, but not including the red edging itself;

“customs obligation” has the same meaning as given in regulation 2 of the Customs (Import Duty) (EU Exit) Regulations 2018^f1;

“HMRC” means Her Majesty’s Revenue and Customs;

“HMRC officer” means an officer of Revenue and Customs;

“the Special Procedures Regulations” means the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018^f2.

“unauthorised activity” means an activity specified in regulation 3(2)(b)(v) or 3(2)(c) (authorisation requirement) of the Special Procedures Regulations that is not carried out in accordance with an authorisation or approval under those Regulations