The Customs (Import Duty) (EU Exit) Regulations 2018
| Jurisdiction | UK Non-devolved |
| Citation | SI 2018/1248 |
| Year | 2018 |
(1) These Regulations may be cited as the Customs (Import Duty) (EU Exit) Regulations 2018.(2) Subject to paragraphs (3) and (4) , these Regulations come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.(3) This regulation comes into force on 2nd January 2019.regulations 2 and 3;regulations 14, 30, 31, 36 and 37 (simplified Customs declarations and the EIDR procedure) of Part 4 (declarations) ;Part 9 (approvals and authorisations and authorised economic operators) , except for regulation 92;Part 10 (guarantees) , except for regulation 100.(1) In these Regulations—
- “the Act” means the Taxation (Cross-border Trade) Act 2018;
- “accompanied baggage” means baggage which—
- (a) accompanies an individual when arriving in the United Kingdom; or
- (b) would have so accompanied an individual had the baggage not been delayed in transit to the United Kingdom;
- “the ATA Convention” means the Customs Convention on the “A.T.A. Carnet” for the Temporary Admission of Goods, (Brussels, December 6, 1961) ;
- F197“...
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