http://www.legislation.gov.uk/uksi/2019/474/part/4/2022-01-01The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019texttext/xmlenEXITING THE EUROPEAN UNIONEXCISECHANNEL TUNNELStatute Law Database2024-05-16Expert Participation2022-01-01 These Regulations make miscellaneous amendments and modifications to secondary legislation relating to excise duties and are made to ensure the effective operation of the law applying to excise duties on the withdrawal of the United Kingdom (“UK”) from the European Union (“EU”). PART 4The Excise Goods (Holding, Movement and Duty Point) Regulations 2010CHAPTER 1Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 201061The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 are amended as follows .2In regulation 3(1)—afor the definition of “customs suspensive procedure or arrangement” substitute—customs suspensive procedure or arrangement” means—aany one of the special Customs procedures provided for in Part 1 of the TCTA 2018 (other than an authorised use procedure ); andbthe situation between the goods being presented to the Commissioners upon their entry into the United Kingdom in accordance with paragraph 1(1) of Schedule 1 to the TCTA 2018 and the earlier of—ithe end of the period of 90 days beginning with the day on which the goods are so presented, andiia Customs declaration under Schedule 1 to that Act being accepted in respect of the goods;; andbfor the definition of “place of importation” substitute—place of importation” means the place where excise goods are when a declaration for the free-circulation procedure or an authorised use procedure in respect of those goods is accepted in accordance with Schedule 1 to the TCTA 2018;.3In regulation 3(3), for sub-paragraph (a) substitute—astarts when—ithe goods leave a tax warehouse (where the consignor is an authorised warehousekeeper); oriia declaration for the free-circulation procedure or an authorised use procedure is accepted in accordance with Schedule 1 to the TCTA 2018 (where the consignor is a registered consignor), and.4In regulation 19(1), for “(2) to (5)”, substitute “ (3) and (4) ”.Application of Part 8 to certain energy products7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Consequential provisions8Regulations 7(2)(e) and (n) and (4)(a) of the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 are revoked.Transitional and saving provision9Part 4 of the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 applies to the amendments made by regulation 6 as if they had been made by those Regulations.CHAPTER 2<Substitution ChangeId="key-48c4ac1246ac51bf9b1c30f2f2eb7395-1636539306029" CommentaryRef="key-48c4ac1246ac51bf9b1c30f2f2eb7395">Importation – transitional provisions</Substitution>Modification of the Excise Goods (Holding, Movement and Duty Point) Regulations 201010The application of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 to excise goods in respect of which—aa declaration for the free-circulation procedure or an authorised use procedure has been made (and not amended or withdrawn unless in accordance with the Customs (Import Duty) (EU Exit) Regulations 2018); andbthe notification referred to in paragraph 11(1) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 is treated as having been given under regulation 4(3B) of the Customs (Import Duty) (EU Exit) Regulations 2018,is modified as set out in this chapter.Interpretation11In regulation 3(1)—aafter the definition of “fallback report of receipt”, regard as inserted—import duty regulations” means the Customs (Import Duty) (EU Exit) Regulations 2018;; andbafter the definition of “TPDA 1979” regard as inserted—transitional arrival location” means the place where excise goods are when the notification referred to in paragraph 11(1) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 is treated as having been given under regulation 4(3B) of the import duty regulations.Contravention of conditions or requirements-duty point and persons liable to pay12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Time of payment of the duty13In regulation 20—ain paragraph (1) before sub-paragraph (a) regard as inserted—aaparagraphs (3) and (4);; andbafter paragraph (2) regard as inserted—3Paragraph (4) applies where—aexcise goods are released for consumption at a transitional arrival location pursuant to regulation 6(1)(d); andbthere is no duty deferment arrangement in place in respect of the goods.4The time when the duty must be paid is the earlier of—athe latest time by which the notification required under regulation 4(3C) of the import duty regulations must be given in accordance with regulation 4(3D)(c) of those regulations; orbthe time when that notification is in fact given..Movements of excise goods from a <Substitution ChangeId="key-6b42702ae62f9059d8252d991ea57b6c-1636486202807" CommentaryRef="key-6b42702ae62f9059d8252d991ea57b6c">transitional arrival</Substitution> location under duty suspension arrangements14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Relevant regulations15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Transitional provision16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .The amendments made by this regulation replace amendments made by S.I. 2019/13 to the same provisions.“TCTA 2018” is defined as the Taxation (Cross-border Trade) Act 2018 in regulation 3(1) of S.I. 2010/593, as amended by S.I. 2019/13.“Authorised use procedure” is defined in paragraph 13 of Schedule 2 to the Taxation (Cross-border) Trade Act 2018.“Free-circulation procedure” is defined in section 3(3)(a) of the Taxation (Cross-border) Trade Act 2018.Reg. 13 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch.Reg. 6 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch.Pt. 4 Ch. 2 heading substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 16(2); S.I. 2020/1643, reg. 2, Sch.Words in reg. 9 substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 5(4)Reg. 11 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch.Words in reg. 14 heading substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 16(7)(a); S.I. 2020/1643, reg. 2, Sch.Reg. 10 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch.Reg. 9 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch.Reg. 11(b) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 16(4); S.I. 2020/1643, reg. 2, Sch.Words in reg. 13(b) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 16(6); S.I. 2020/1643, reg. 2, Sch.Reg. 10 substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 16(3); S.I. 2020/1643, reg. 2, Sch.Reg. 8 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch.Reg. 7 omitted (26.9.2019) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019 (S.I. 2019/1216), regs. 1(2), 6Regs. 14-16 omitted (1.1.2022) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 4Reg. 12 omitted (1.1.2022) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 4
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<dc:subject scheme="SIheading">EXITING THE EUROPEAN UNION</dc:subject>
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<Title>The Excise Goods (Holding, Movement and Duty Point) Regulations 2010</Title>
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<Title>Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010</Title>
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<Title>Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010</Title>
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The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 are amended as follows
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<Text>In regulation 3(1)—</Text>
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” means—
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any one of the special Customs procedures provided for in Part 1 of the TCTA 2018
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(other than an authorised use procedure
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” means the place where excise goods are when a declaration for the free-circulation procedure
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or an authorised use procedure in respect of those goods is accepted in accordance with Schedule 1 to the TCTA 2018;
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</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/6/3/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/6/3" id="regulation-6-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In regulation 3(3), for sub-paragraph (a) substitute—</Text>
<BlockAmendment TargetClass="secondary" TargetSubClass="regulation" Context="main" Format="default">
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>starts when—</Text>
<P4>
<Pnumber>i</Pnumber>
<P4para>
<Text>the goods leave a tax warehouse (where the consignor is an authorised warehousekeeper); or</Text>
</P4para>
</P4>
<P4>
<Pnumber>ii</Pnumber>
<P4para>
<Text>a declaration for the free-circulation procedure or an authorised use procedure is accepted in accordance with Schedule 1 to the TCTA 2018 (where the consignor is a registered consignor), and</Text>
</P4para>
</P4>
</P3para>
</P3>
</BlockAmendment>
<AppendText>.</AppendText>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/6/4/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/6/4" id="regulation-6-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In regulation 19(1), for “(2) to (5)”, substitute
<InlineAmendment>“ (3) and (4) ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." Status="Prospective" Match="false">
<Title>Application of Part 8 to certain energy products</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/7/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/7" id="regulation-7">
<Pnumber>
<CommentaryRef Ref="M_F_2afe2a06-90d3-493e-cc63-4b16b9f307fa"/>
7
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Title>Consequential provisions</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/8/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/8" id="regulation-8">
<Pnumber>
<CommentaryRef Ref="key-c21fc3b85ab31ce9ca0d9a32e0926b1f"/>
8
</Pnumber>
<P1para>
<Text>Regulations 7(2)(e) and (n) and (4)(a) of the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 are revoked.</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Title>Transitional and saving provision</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/9/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/9" id="regulation-9">
<Pnumber>
<CommentaryRef Ref="key-8d5699b3dcd36a27443352d66db3ea47"/>
9
</Pnumber>
<P1para>
<Text>
Part 4 of the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 applies to the amendments made by
<Substitution ChangeId="key-5ae0f7a7d26260f8bf54740326c0902a-1636657325867" CommentaryRef="key-5ae0f7a7d26260f8bf54740326c0902a">regulation 6</Substitution>
as if they had been made by those Regulations.
</Text>
</P1para>
</P1>
</P1group>
</Chapter>
<Chapter DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/part/4/chapter/2/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/part/4/chapter/2" NumberOfProvisions="7" RestrictStartDate="2022-01-01" id="part-4-chapter-2" RestrictExtent="E+W+S+N.I.">
<Number>CHAPTER 2</Number>
<Title>
<Substitution ChangeId="key-48c4ac1246ac51bf9b1c30f2f2eb7395-1636539306029" CommentaryRef="key-48c4ac1246ac51bf9b1c30f2f2eb7395">Importation – transitional provisions</Substitution>
</Title>
<P1group RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I.">
<Title>Modification of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/10/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/10" id="regulation-10">
<Pnumber>
<CommentaryRef Ref="key-6f6c6fdaa6a99bbdde4cc58ab03d77a9"/>
<Substitution ChangeId="key-abf7fff743ba08f6a4ff9c3da57701d3-1636657590068" CommentaryRef="key-abf7fff743ba08f6a4ff9c3da57701d3">10</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="key-abf7fff743ba08f6a4ff9c3da57701d3-1636657590068" CommentaryRef="key-abf7fff743ba08f6a4ff9c3da57701d3">The application of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 to excise goods in respect of which—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/10/a/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/10/a" id="regulation-10-a">
<Pnumber>
<Substitution ChangeId="key-abf7fff743ba08f6a4ff9c3da57701d3-1636657590068" CommentaryRef="key-abf7fff743ba08f6a4ff9c3da57701d3">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-abf7fff743ba08f6a4ff9c3da57701d3-1636657590068" CommentaryRef="key-abf7fff743ba08f6a4ff9c3da57701d3">a declaration for the free-circulation procedure or an authorised use procedure has been made (and not amended or withdrawn unless in accordance with the Customs (Import Duty) (EU Exit) Regulations 2018); and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/10/b/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/10/b" id="regulation-10-b">
<Pnumber>
<Substitution ChangeId="key-abf7fff743ba08f6a4ff9c3da57701d3-1636657590068" CommentaryRef="key-abf7fff743ba08f6a4ff9c3da57701d3">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-abf7fff743ba08f6a4ff9c3da57701d3-1636657590068" CommentaryRef="key-abf7fff743ba08f6a4ff9c3da57701d3">the notification referred to in paragraph 11(1) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 is treated as having been given under regulation 4(3B) of the Customs (Import Duty) (EU Exit) Regulations 2018,</Substitution>
</Text>
</P3para>
</P3>
<Text>
<Substitution ChangeId="key-abf7fff743ba08f6a4ff9c3da57701d3-1636657590068" CommentaryRef="key-abf7fff743ba08f6a4ff9c3da57701d3">is modified as set out in this chapter.</Substitution>
</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I.">
<Title>Interpretation</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/11/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/11" id="regulation-11">
<Pnumber>
<CommentaryRef Ref="key-633e5a7d28bceaec1faf1d81dbe2f2a4"/>
11
</Pnumber>
<P1para>
<Text>In regulation 3(1)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/11/a/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/11/a" id="regulation-11-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>after the definition of “fallback report of receipt”, regard as inserted—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P2para>
<Text>
<Term>import duty regulations</Term>
” means the Customs (Import Duty) (EU Exit) Regulations 2018;
</Text>
</P2para>
</BlockAmendment>
<AppendText>; and</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/11/b/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/11/b" id="regulation-11-b">
<Pnumber>
<Substitution ChangeId="key-953e82b447a3884033070affec0a0cbc-1636657711226" CommentaryRef="key-953e82b447a3884033070affec0a0cbc">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-953e82b447a3884033070affec0a0cbc-1636657711226" CommentaryRef="key-953e82b447a3884033070affec0a0cbc">after the definition of “TPDA 1979” regard as inserted—</Substitution>
</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P2para>
<Text>
<Substitution ChangeId="key-953e82b447a3884033070affec0a0cbc-1636657711226" CommentaryRef="key-953e82b447a3884033070affec0a0cbc"></Substitution>
<Term>
<Substitution ChangeId="key-953e82b447a3884033070affec0a0cbc-1636657711226" CommentaryRef="key-953e82b447a3884033070affec0a0cbc">transitional arrival location</Substitution>
</Term>
<Substitution ChangeId="key-953e82b447a3884033070affec0a0cbc-1636657711226" CommentaryRef="key-953e82b447a3884033070affec0a0cbc">” means the place where excise goods are when the notification referred to in paragraph 11(1) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 is treated as having been given under regulation 4(3B) of the import duty regulations.</Substitution>
</Text>
</P2para>
</BlockAmendment>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2022-01-01" RestrictExtent="E+W+S+N.I.">
<Title>Contravention of conditions or requirements-duty point and persons liable to pay</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/12/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/12" id="regulation-12">
<Pnumber>
<CommentaryRef Ref="M_F_fbf1ce4b-3928-4491-c6b6-c1ea31956091"/>
12
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I.">
<Title>Time of payment of the duty</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/13/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/13" id="regulation-13">
<Pnumber>
<CommentaryRef Ref="key-276878ba1978f1e79f51627376da4a2e"/>
13
</Pnumber>
<P1para>
<Text>In regulation 20—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/13/a/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/13/a" id="regulation-13-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph (1) before sub-paragraph (a) regard as inserted—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P3>
<Pnumber>aa</Pnumber>
<P3para>
<Text>paragraphs (3) and (4);</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>; and</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/13/b/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/13/b" id="regulation-13-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after paragraph (2) regard as inserted—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P2>
<Pnumber>3</Pnumber>
<P2para>
<Text>Paragraph (4) applies where—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>
excise goods are released for consumption at a
<Substitution ChangeId="key-95a967c94f6491a8fa5db163b2eb98df-1636658932766" CommentaryRef="key-95a967c94f6491a8fa5db163b2eb98df">transitional arrival</Substitution>
location pursuant to regulation 6(1)(d); and
</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>there is no duty deferment arrangement in place in respect of the goods.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>4</Pnumber>
<P2para>
<Text>The time when the duty must be paid is the earlier of—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>the latest time by which the notification required under regulation 4(3C) of the import duty regulations must be given in accordance with regulation 4(3D)(c) of those regulations; or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>the time when that notification is in fact given.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText>.</AppendText>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2022-01-01" RestrictExtent="E+W+S+N.I.">
<Title>
Movements of excise goods from a
<Substitution ChangeId="key-6b42702ae62f9059d8252d991ea57b6c-1636486202807" CommentaryRef="key-6b42702ae62f9059d8252d991ea57b6c">transitional arrival</Substitution>
location under duty suspension arrangements
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/14/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/14" id="regulation-14">
<Pnumber>
<CommentaryRef Ref="M_F_b1485f78-a812-4fb3-c9c2-128974307394"/>
14
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2022-01-01" RestrictExtent="E+W+S+N.I.">
<Title>Relevant regulations</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/15/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/15" id="regulation-15">
<Pnumber>
<CommentaryRef Ref="M_F_b1485f78-a812-4fb3-c9c2-128974307394"/>
15
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2022-01-01" RestrictExtent="E+W+S+N.I.">
<Title>Transitional provision</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2019/474/regulation/16/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/2019/474/regulation/16" id="regulation-16">
<Pnumber>
<CommentaryRef Ref="M_F_b1485f78-a812-4fb3-c9c2-128974307394"/>
16
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
</Chapter>
</Part>
</Body>
</Secondary>
<Commentaries>
<Commentary id="c23624101" Type="M">
<Para>
<Text>
The amendments made by this regulation replace amendments made by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/13" id="c00019" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="13">S.I. 2019/13</Citation>
to the same provisions.
</Text>
</Para>
</Commentary>
<Commentary id="c23624111" Type="M">
<Para>
<Text>
“TCTA 2018” is defined as the Taxation (Cross-border Trade) Act 2018 in regulation 3(1) of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2010/593" id="c00020" Class="UnitedKingdomStatutoryInstrument" Year="2010" Number="593">S.I. 2010/593</Citation>
, as amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/13" id="c00021" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="13">S.I. 2019/13</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c23624121" Type="M">
<Para>
<Text>“Authorised use procedure” is defined in paragraph 13 of Schedule 2 to the Taxation (Cross-border) Trade Act 2018.</Text>
</Para>
</Commentary>
<Commentary id="c23624131" Type="M">
<Para>
<Text>“Free-circulation procedure” is defined in section 3(3)(a) of the Taxation (Cross-border) Trade Act 2018.</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-276878ba1978f1e79f51627376da4a2e" Type="I">
<Para>
<Text>
Reg. 13 in force at 31.12.2020 on IP completion day by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1640" id="cdektg004-00470" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1640" Title="The Excise Duties (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1640</Citation>
,
<CitationSubRef CitationRef="cdektg004-00470" id="cdektg004-00471" URI="http://www.legislation.gov.uk/id/uksi/2020/1640/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cdektg004-00470" id="cdektg004-00472" URI="http://www.legislation.gov.uk/id/uksi/2020/1640/schedule" SectionRef="schedule" Operative="true">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2edae6b1ee9e4983ef03e97ada52a930" Type="I">
<Para>
<Text>
Reg. 6 in force at 31.12.2020 on IP completion day by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1640" id="cdektg004-00349" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1640" Title="The Excise Duties (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1640</Citation>
,
<CitationSubRef CitationRef="cdektg004-00349" id="cdektg004-00350" URI="http://www.legislation.gov.uk/id/uksi/2020/1640/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cdektg004-00349" id="cdektg004-00351" URI="http://www.legislation.gov.uk/id/uksi/2020/1640/schedule" SectionRef="schedule" Operative="true">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-48c4ac1246ac51bf9b1c30f2f2eb7395" Type="F">
<Para>
<Text>
Pt. 4 Ch. 2 heading substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1215" id="cdfm6afq4-00021" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1215" Title="The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019">The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215)</Citation>
,
<CitationSubRef CitationRef="cdfm6afq4-00021" id="cdfm6afq4-00022" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdfm6afq4-00021" id="cdfm6afq4-00023" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/16/2" SectionRef="regulation-16-2" Operative="true">16(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="cdfm6afq4-00024" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="cdfm6afq4-00024" id="cdfm6afq4-00025" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cdfm6afq4-00024" id="cdfm6afq4-00026" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5ae0f7a7d26260f8bf54740326c0902a" Type="F">
<Para>
<Text>
Words in reg. 9 substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1494" id="cdhkjd9g4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1494" Title="The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020">The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494)</Citation>
,
<CitationSubRef CitationRef="cdhkjd9g4-00007" id="cdhkjd9g4-00008" URI="http://www.legislation.gov.uk/id/uksi/2020/1494/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cdhkjd9g4-00007" id="cdhkjd9g4-00009" URI="http://www.legislation.gov.uk/id/uksi/2020/1494/regulation/5/4" SectionRef="regulation-5-4" Operative="true">5(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-633e5a7d28bceaec1faf1d81dbe2f2a4" Type="I">
<Para>
<Text>
Reg. 11 in force at 31.12.2020 on IP completion day by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1640" id="cdektg004-00448" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1640" Title="The Excise Duties (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1640</Citation>
,
<CitationSubRef CitationRef="cdektg004-00448" id="cdektg004-00449" URI="http://www.legislation.gov.uk/id/uksi/2020/1640/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cdektg004-00448" id="cdektg004-00450" URI="http://www.legislation.gov.uk/id/uksi/2020/1640/schedule" SectionRef="schedule" Operative="true">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-6b42702ae62f9059d8252d991ea57b6c" Type="F">
<Para>
<Text>
Words in reg. 14 heading substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1215" id="cdeqnfvw4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1215" Title="The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019">The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215)</Citation>
,
<CitationSubRef CitationRef="cdeqnfvw4-00007" id="cdeqnfvw4-00008" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdeqnfvw4-00007" id="cdeqnfvw4-00009" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/16/7/a" SectionRef="regulation-16-7-a" Operative="true">16(7)(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="cdeqnfvw4-00010" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="cdeqnfvw4-00010" id="cdeqnfvw4-00011" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cdeqnfvw4-00010" id="cdeqnfvw4-00012" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-6f6c6fdaa6a99bbdde4cc58ab03d77a9" Type="I">
<Para>
<Text>
Reg. 10 in force at 31.12.2020 on IP completion day by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1640" id="cdektg004-00371" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1640" Title="The Excise Duties (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1640</Citation>
,
<CitationSubRef CitationRef="cdektg004-00371" id="cdektg004-00372" URI="http://www.legislation.gov.uk/id/uksi/2020/1640/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cdektg004-00371" id="cdektg004-00373" URI="http://www.legislation.gov.uk/id/uksi/2020/1640/schedule" SectionRef="schedule" Operative="true">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8d5699b3dcd36a27443352d66db3ea47" Type="I">
<Para>
<Text>
Reg. 9 in force at 31.12.2020 on IP completion day by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1640" id="cdektg004-00415" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1640" Title="The Excise Duties (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1640</Citation>
,
<CitationSubRef CitationRef="cdektg004-00415" id="cdektg004-00416" URI="http://www.legislation.gov.uk/id/uksi/2020/1640/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cdektg004-00415" id="cdektg004-00417" URI="http://www.legislation.gov.uk/id/uksi/2020/1640/schedule" SectionRef="schedule" Operative="true">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-953e82b447a3884033070affec0a0cbc" Type="F">
<Para>
<Text>
Reg. 11(b) substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1215" id="cdhkrxrr4-00008" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1215" Title="The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019">The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215)</Citation>
,
<CitationSubRef CitationRef="cdhkrxrr4-00008" id="cdhkrxrr4-00009" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdhkrxrr4-00008" id="cdhkrxrr4-00010" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/16/4" SectionRef="regulation-16-4" Operative="true">16(4)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="cdhkrxrr4-00011" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="cdhkrxrr4-00011" id="cdhkrxrr4-00012" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cdhkrxrr4-00011" id="cdhkrxrr4-00013" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-95a967c94f6491a8fa5db163b2eb98df" Type="F">
<Para>
<Text>
Words in reg. 13(b) substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1215" id="cdhlh5qc4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1215" Title="The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019">The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215)</Citation>
,
<CitationSubRef CitationRef="cdhlh5qc4-00007" id="cdhlh5qc4-00008" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdhlh5qc4-00007" id="cdhlh5qc4-00009" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/16/6" SectionRef="regulation-16-6" Operative="true">16(6)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="cdhlh5qc4-00010" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="cdhlh5qc4-00010" id="cdhlh5qc4-00011" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cdhlh5qc4-00010" id="cdhlh5qc4-00012" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-abf7fff743ba08f6a4ff9c3da57701d3" Type="F">
<Para>
<Text>
Reg. 10 substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1215" id="cdhko1rr4-00008" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1215" Title="The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019">The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215)</Citation>
,
<CitationSubRef CitationRef="cdhko1rr4-00008" id="cdhko1rr4-00009" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cdhko1rr4-00008" id="cdhko1rr4-00010" URI="http://www.legislation.gov.uk/id/uksi/2019/1215/regulation/16/3" SectionRef="regulation-16-3" Operative="true">16(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="cdhko1rr4-00011" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="cdhko1rr4-00011" id="cdhko1rr4-00012" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cdhko1rr4-00011" id="cdhko1rr4-00013" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c21fc3b85ab31ce9ca0d9a32e0926b1f" Type="I">
<Para>
<Text>
Reg. 8 in force at 31.12.2020 on IP completion day by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1640" id="cdektg004-00404" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1640" Title="The Excise Duties (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1640</Citation>
,
<CitationSubRef CitationRef="cdektg004-00404" id="cdektg004-00405" URI="http://www.legislation.gov.uk/id/uksi/2020/1640/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cdektg004-00404" id="cdektg004-00406" URI="http://www.legislation.gov.uk/id/uksi/2020/1640/schedule" SectionRef="schedule" Operative="true">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="M_F_2afe2a06-90d3-493e-cc63-4b16b9f307fa" Type="F">
<Para>
<Text>
Reg. 7 omitted (26.9.2019) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1216" id="d20e4" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1216" Title="The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019">The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019 (S.I. 2019/1216)</Citation>
,
<CitationSubRef CitationRef="d20e4" id="cc00018" URI="http://www.legislation.gov.uk/id/uksi/2019/1216/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="d20e4" id="cc00019" URI="http://www.legislation.gov.uk/id/uksi/2019/1216/regulation/6" Operative="true" SectionRef="regulation-6">6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="M_F_b1485f78-a812-4fb3-c9c2-128974307394" Type="F">
<Para>
<Text>
Regs. 14-16 omitted (1.1.2022) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2021/1444" id="d15e4" Class="UnitedKingdomStatutoryInstrument" Year="2021" Number="1444" Title="The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021">The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444)</Citation>
,
<CitationSubRef CitationRef="d15e4" id="ccd11e71020230302090945914Z" URI="http://www.legislation.gov.uk/id/uksi/2021/1444/regulation/1/3" SectionRef="regulation-1-3">regs. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="d15e4" id="ccd11e71320230302090945914Z" URI="http://www.legislation.gov.uk/id/uksi/2021/1444/regulation/4" Operative="true" SectionRef="regulation-4">4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="M_F_fbf1ce4b-3928-4491-c6b6-c1ea31956091" Type="F">
<Para>
<Text>
Reg. 12 omitted (1.1.2022) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2021/1444" id="d15e4" Class="UnitedKingdomStatutoryInstrument" Year="2021" Number="1444" Title="The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021">The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444)</Citation>
,
<CitationSubRef CitationRef="d15e4" id="ccd11e108020230302090718048Z" URI="http://www.legislation.gov.uk/id/uksi/2021/1444/regulation/1/3" SectionRef="regulation-1-3">regs. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="d15e4" id="ccd11e108320230302090718048Z" URI="http://www.legislation.gov.uk/id/uksi/2021/1444/regulation/4" Operative="true" SectionRef="regulation-4">4</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>