5. Goods subject to Article 47 of the EU withdrawal agreement are to be treated as domestic goods for the purposes of Part 1 of the Act from the end of the movement referred to in that Article where that movement ends in the United Kingdom.
Commencement Information
I1Reg. 5 not in force at made date, see reg. 1(2)
I2Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.