Article 24 (new substances)
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.