The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 M1 are amended as follows.

In regulation 11(14)(c) (amendment to import duty regulations) for “and in any event before the goods are so imported” substitute “ before the goods are imported ”.

In paragraphs (6), (9) and (15) of regulation 14 (amendment of the Customs (Export) (EU Exit) Regulations 2018) for “£900” substitute “ £1,500 ” in each place it occurs.