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The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024

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Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

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7.  In regulation 38—

(a)after paragraph (b)(ii) insert—

(iia)omit the “or” after subparagraph (c);;

(b)after paragraph (b)(iii) insert—

(iv)after subparagraph (d) insert—

or

(e)the customs office of exit, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447, which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446.;.

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