The Customs (Transitional) (EU Exit) Regulations 2020

InterpretationU.K.

2.  In these Regulations —

“the Act” means the Taxation (Cross-border Trade) Act 2018;

“the EU Customs Code” means—

“EUCL” means the direct EU legislation referred to in paragraph 1(1) of Schedule 7 to the Act;

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

“the IA” means Commission Implementing Regulation (EU) 2015/2447 of 24 November 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 Union Customs Code as it has effect in domestic law immediately prior to IP completion day;

“the import duty regulations” means the Customs (Import Duty) (EU Exit) Regulations 2018 M1;

“non-Union goods” has the same meaning as it has in Article 5(24) of the UCC;

“the special procedure regulations” means the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 M2;

“the UCC” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code as it has effect in domestic law immediately prior to IP completion day;

“Union goods” has the same meaning as it has in Article 5(23) of the UCC.