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7. In regulation 44 of the Customs (Tariff Quotas) Regulations—
(a)in paragraph (10), for “For” substitute “Subject to paragraph (10A), for”;
(b)after paragraph (10), insert—
“(10A) Where proof of trade is submitted in accordance with paragraph (9) in respect of an application for an import licence of a description specified in that paragraph, any EORI number assigned before IP completion day by HMRC or any customs authority of a member State in accordance with the Regulations referred to in paragraph (10), as those Regulations had effect in the United Kingdom immediately before IP completion day, is to be treated as a valid EORI number.”.
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