PART 1PRELIMINARY

C12

They come into force on 1st April 2010 except that—

a

Part 4 (UK registered consignors), regulation 7(1)(g) and regulation 35(c) come into force on 1st January 2011;

b

regulation 39(1)(a), in so far as it applies to a UK registered consignor, only has effect on or after 1st January 2011;

c

regulation 39(1)(b), in so far as it requires compliance with the procedures in Part 6 (exports of excise goods under duty suspension arrangements) or Part 8 (movements of excise goods wholly within the United Kingdom under duty suspension arrangements) only applies to movements of excise goods that start on or after 1st January 2011.