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10.—(1) Amend regulation 4(5) of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 as follows.
(2) Delete all and replace with—
“Where duty suspension arrangements do not apply in respect of Community excise goods consigned to a REDS or to an occasional importer or to an importer for whom a REDS is acting and, after importation, those goods do not arrive so that the excise duty point provided by paragraph (3) above does not occur, the excise duty point provided by paragraph (1) above shall apply.”
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