The Customs (Import Duty) (EU Exit) Regulations 2018

Goods not regarded as domestic goods: animals

104.—(1) For the purposes of Part 1 of the Act, an animal born in the United Kingdom is not to be regarded as a domestic good if—

(a) the mother was part of a consignment of goods declared for a storage procedure(1), a temporary admission procedure(2) or an inward processing procedure(3); and

(b) the animal was born before the procedure was discharged; and

(c) the total market value of animals born to mothers in that consignment before the procedure was discharged is £90 or more (“the threshold”).

(2) An animal which is not to be regarded as a domestic good under paragraph (1) is treated as imported into the United Kingdom at the later of—

(a) the date the threshold in paragraph (1)(c) is reached; and

(b) the date the animal is born.

(3) A notification of importation is treated as having been given in relation to an animal not regarded as a domestic good under paragraph (1) on the date the animal is treated as imported under paragraph (2).

(1)

“A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.

(2)

“A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

(3)

“An inward processing procedure” is defined in paragraph 8 of Schedule 2 to the Act.