General interpretative provisions
2. In these Regulations—
“the Act” means the Taxation (Cross-border Trade) Act 2018;
“acceptance”, “accept” and “notification of acceptance”, in respect of an export declaration, are to be construed in accordance with Chapter 10 of Part 4;
“available for examination”, in respect of goods made available for examination or making goods available for examination, is to be construed in accordance with regulation 40;
“CIDEER 2018” means the Customs (Import Duty) (EU Exit) Regulations 2018(1);
“common export procedure”, in relation to goods declared for it, has the meaning given in regulation 6;
“CSPOP 2018” means the Customs (Special Procedures and Outward Processing) EU Exit Regulations 2018(2);
“discharge”, in relation to discharging goods from a common export procedure, is to be construed in accordance with regulation 50 (and references to goods “discharged” from that procedure are to be construed accordingly);
“exit summary declaration” has the same meaning as it has in Article 5(10) of the UCC;
“export declaration” means a declaration for the common export procedure made or treated as made in accordance with Part 4;
“non-commercial goods” means goods—
which are provided by one individual to another,
where no payment is made, directly or indirectly, for the goods by the recipient,
which are for the personal use of the recipient, and
which do not form part of a series of consignments of goods made between the individuals;
“notification of export” is to be construed in accordance with section 34 of the Act and Part 5;
“re-export notification” has the same meaning as it has in Article 5(14) of the UCC;
“release”, in relation to releasing goods from a common export procedure, is to be construed in accordance with regulation 49 (and references to goods “released” to that procedure are to be construed accordingly);
“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; and
“verification” and “verify”, in respect of an export declaration, are to be construed in accordance with Chapter 12 of Part 4.