Regulation 2 Definitions

In these Regulations—

• “the Act of 1979” means the Customs and Excise Management Act 1979 M1;

• “CN22” and “CN23” mean the F1customs forms for postal items described under those names in the provisions of the Universal Postal Convention and detailed regulations made thereunder which are for the time being in force;

• “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

• “the customs and excise Acts” has the meaning given by section 1(1) of the Act of 1979;

• “the Customs and Excise Acts 1979” has the meaning given by section 1(1) of the Act of 1979;

• “customs officer” means an officer of Revenue and Customs M2;

• F2...

• “duty” includes value added tax and any other charge on imported goods; F3...

• “exporter” and “importer” have the meanings given by section 1(1) of the Act of 1979 F4; F5...

• F6“foreign designated operator” means—

  1. (a)

     an authorised foreign designated operator within the meaning given by regulation 23AA(2) (declarations by conduct: authorisation of foreign designated operators) of the Customs (Export) (EU Exit) Regulations 2019 (“the Export Regulations”), or

  2. (b)

     a foreign designated operator within the meaning given by regulation 2 of the Export Regulations which is operating postal services in Northern Ireland;

• “GB-NI postal packet” means any postal packet that is posted in Great Britain and is—

  1. (a)

     sent to a place in Northern Ireland, or

  2. (b)

     in transit through Northern Ireland to a place in Great Britain.

• F7“goods in postal consignment” has the meaning given by Article 1(24) of the Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015.