PART 1 PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL

Savings and modifications to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

52.  In regulation 55 (report of receipt of excise goods imported under duty suspension arrangements when computerised system unavailable)—

(a) in the heading and in paragraphs (1) and 3) insert “EU” before “computerised system”;

(b) in paragraph (2) insert “EU” before “Member State”.