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3.—(1) Where Part Three of the EU withdrawal agreement provides for customs legislation to apply in relation to goods in the United Kingdom on or after IP completion day the cessation or amendment of that legislation under Schedule 7 to the Act does not apply; and for these purposes only—
(a)provision corresponding to that made by or under section 5 of the European Communities Act 1972(1) has effect so far as relevant to Article 49 of that agreement; and
(b)domestic customs legislation, as it has effect immediately prior to IP completion day, continues to have effect on and after IP completion day for the purposes of enforcing and collecting a customs debt or fulfilling an obligation in accordance with that agreement.
(2) In this regulation —
“customs legislation”, without more, means—
the legislation listed at Article 5(2) of the UCC; and
domestic customs legislation;
“domestic customs legislation” means provision contained in or made under—
Section 5 of the European Communities Act 1972 (c. 68) was repealed by section 1 of the European Union (Withdrawal) Act 2018 (c. 16).
1979 c. 3, variously amended since enactment.
1979 c. 2, variously amended since enactment.
1994 c. 9, variously amended since enactment.
2003 c. 14, variously amended since enactment.
2009 c. 11, variously amended since enactment.
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