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23.—(1) Article 24 is amended as follows.
(2) In paragraph 1—
(a)for “customs territory of the Community” substitute “United Kingdom, to exports subsequent to imports already exempted”;
(b)for the words from “as referred to in Regulation (EC) No 450/2008” to the end of the sentence substitute “in accordance with the applicable provisions of the Taxation (Cross-border Trade) Act 2018, unless such imports have been declared to a customs procedure, including outward processing, or exported under the provisions of the Taxation (Cross-border Trade) Act 2018, destroyed or abandoned to the exchequer.”.
(3) In paragraph 2—
(a)in the first subparagraph, for “Commission shall” substitute “appropriate authority shall, by regulations”;
(b)omit the second subparagraph.
(4) In paragraph 3—
(a)in the first sentence, for “Commission shall” substitute “appropriate authority shall, by regulations”;
(b)omit the second sentence.
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