The amendments made by Part 3 of the Act do not have effect in relation to a supply of goods that involves the removal of the goods to the United Kingdom from a member State of the European Union, or an acquisition of goods in pursuance of such a supply, if by reason of Chapter 7 no import duty is chargeable in respect of the goods.

Those amendments do not have effect in relation to a supply of goods that involves the removal of the goods to a member State of the European Union from the United Kingdom if by reason of EU legislation corresponding to Chapter 7 no customs duty is chargeable in respect of the goods.