PART 3Amendments

Amendment of the special procedure regulationsI1I212

1

The special procedure regulations are amended as follows.

2

In regulation 2 (interpretation)—

a

for the definition of “Customs obligation” substitute—

“Customs obligation” has the same meaning as in regulation 2 of the Customs (Import Duty) (EU Exit) Regulations 2018 M1;

b

in the definition of “EU Customs Code” —

i

omit “and” at the end of paragraph (b);

ii

at the end of paragraph (c) insert “ and ”;

iii

after paragraph (c) insert—

d

Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446;