PART 4 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 etc.

4 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010
1 The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 are amended as follows.
S.I. 2010/593, amended by S.I. 2011/2225 and S.I. 2019/975 and modified by S.I. 2010/594. It is also amended by S.I. 2019/13 and amended and modified by S.I. 2019/474, but at the date of making these Regulations those amendments and modifications have not yet come into force pending commencement regulations to be made by HM Treasury. There are other amending instruments but none is relevant.
2 In regulation 9(1)(b)(ii) for “their release for free circulation in the United Kingdom”, substitute “ a declaration for the free-circulation procedure or an authorised use procedure being accepted ”.
“Free-circulation procedure” has the meaning given by section 3(3)(a) of the Taxation (Cross-border) Trade Act 2018.
“Authorised use procedure” has the meaning given by paragraph 13 of Schedule 2 to the Taxation (Cross-border) Trade Act 2018.
3 In regulation 30(1) for “their release for free circulation”, substitute “ a declaration for the free-circulation procedure or an authorised use procedure being accepted ”.
Reg. 4 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.