PART 4Transitional and saving provisions

CHAPTER 2United Kingdom-EU movements

Irregularities in the course of a movement of excise goods under a duty suspension arrangement

54.—(1) The amendments made to Part 13 of the Principal Regulations have no effect in relation to an irregularity occurring or detected in relation to excise goods in the course of a movement on exit day with the following exception.

(2) In regulation 80 of the Principal Regulations treat paragraph (4) as omitted.

(3) In this regulation “irregularity” has the meaning given by regulation 79 of the Principal Regulations as in effect immediately before exit day.