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The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 13
- PART 4
- CHAPTER 2
- Regulation 44
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44.—(1) Words and phrases defined in the Principal Regulations as they have effect immediately before commencement of these Regulations, have the same meaning in this Chapter.
(2) In this Chapter excise goods are “in the course of a movement on exit day” if they are—
(a)being imported into the United Kingdom from a member state and they fall within Chapter 7 of Part 15 of the Customs (Import Duty) (EU Exit) Regulations 2018; or
(b)being exported from the United Kingdom to a member state and they are dispatched before exit day.
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