PART 5Application of provision made by or under the customs and excise Acts
Modification of section 9 of the Customs and Excise Management Act 197928
Section 9 of CEMA 197925 (general duties of Commissioners in relation to customs matters concerning the European Union) applies for any purpose in connection with duty under section 30A(3) or 40A of the Act as if—
a
in the words before paragraph (a)—
i
for “EU obligations” there were substituted “any obligation under legislation referred to in Article 5(3) and (4) of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement (as that legislation has effect as a result of section 7A of the European Union (Withdrawal) Act 2018)”; and
ii
for “shall” there were substituted “may”;
b
in paragraph (a), for “Community requirement or practice”, there were substituted “requirement provided for, or practice permitted, by such legislation”; and
c
in paragraph (b), after “between”, there were inserted “the United Kingdom and”.