Section 38 Table of definitionsI1I2
United Kingdom
The following table sets out some of the expressions used in this Part, showing where they are defined or otherwise explained—
| acceptance (of a Customs declaration) | paragraphs 11(2) and 13(4) of Schedule 1 |
| the applicable export provisions | section 35 |
| approved guarantee (in relation to goods declared for the free-circulation procedure) | section 37(1) |
| arrangements | section 37(1) |
| an authorised use procedure | paragraph 13 of Schedule 2 |
| CEMA 1979 | section 37(1) |
| chargeable goods | section 2 |
| control of HMRC officer | section 37(7) |
| Customs agent | section 21 |
| F1the customs and excise Acts | section 37(1) |
| Customs procedures | section 3 |
| customs tariff | section 8 |
| directions | section 37(1) |
| domestic goods | section 33 |
| export (time of) | section 5 of CEMA 1979 |
| the free-circulation procedure | section 3 |
| guarantee | section 37(1) |
| HMRC | section 37(1) |
| HMRC Commissioners | section 37(1) |
| HMRC officer | section 37(1) |
| import (time of) | section 5 of CEMA 1979 |
| import duty | section 1 |
| an inward processing procedure | paragraphs 9 and 11 of Schedule 2 |
| notice (except in the expression “public notice”) | section 37(1) |
| origin (of goods) | section 17 |
| person making a Customs declaration | section 37(8) |
| presented to Customs on export | section 34(3) |
| presented to Customs on import | section 34(1) and (2) |
| processing (of goods) | section 37(4) |
| public notice | section 37(5) |
| qualifying Northern Ireland goods | section 37(1) |
| rate of duty | section 37(2) |
| special Customs procedure | section 3 |
| specified (in relation to regulations or public notices) | section 37(1) |
| a storage procedure | paragraph 2 of Schedule 2 |
| subordinate legislation | section 37(1) |
| a temporary admission procedure | paragraph 15 of Schedule 2 |
| territory outside the United Kingdom (and related expressions) | section 37(6) |
| the TRA | section 13 |
| a transit procedure | paragraph 5 of Schedule 2 |
| Union customs legislation | section 37(1) |
| Union goods | section 37(1) |
| value (of chargeable goods) | section 16 |
| wholly obtained (in the case of goods) | section 37(3) |
| the WTO | section 37(1) |
Annotations
Textual amendments
- F1
Words in s. 38 inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 7 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
Commencement
- I1
S. 38 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
- I2
S. 38 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
Notes on Part 1
Modifications
- C1
Pt. 1 applied (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZB para. 1(3)(4) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)
- C2
Pt. 1 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 2 para. 25(2); S.I. 2020/1643, reg. 2, Sch.
- C3
Pt. 1 modified (19.6.2023) by The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/557), regs. 1(1), 7 (with reg. 1(3))
- C4
Pt. 1 applied (31.1.2024) by S.I. 2020/1605, reg. 25A (as inserted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(3))