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PART 4 U.K.Transitional and saving provisions

Modifications etc. (not altering text)

CHAPTER 1U.K.Excise goods imported into the United Kingdom from outside the territory of the EU

Saving and transitional provisionsU.K.

43.—(1) In this regulation “EUCL” has the meaning given to it in the Customs (Import Duty) (EU Exit) Regulations 2018.

(2) Paragraph (3) applies to the extent the EUCL continues to have effect in relation to excise goods in accordance with Part 15 of the Customs (Import Duty) (EU Exit) Regulations 2018.

(3) In relation to the provisions of the Principal Regulations set out in column 1 of the table below—

(a)the amendments made by these Regulations have no effect; and

(b)the modifications set out in column 2 (if any) have effect.

Column 1: ProvisionColumn 2: Modification
Definition of “customs suspensive procedure or arrangement” in regulation 3(1)There is none.
Definition of “place of importation” in regulation 3(1)

For the words “Article 79 of Council Regulation 2913/92/EEC” treat as substituted “ Article 201 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code ”

Regulation 3(3)(a)(ii)

For the words “Article 79 of Regulation (EEC) 2913/92” treat as substituted “ Article 201 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code ”

Regulation 9(1)(b)(ii)

For the words “Article 79 of Council Regulation 2913/92/EEC” treat as substituted “ Article 201 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code ”

Regulation 30(1)

For the words “Article 79 of Council Regulation 2913/92/EEC” treat as substituted “ Article 201 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code ”

Commencement Information

I1Reg. 43 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.