PART 5 Application of provision made by or under the customs and excise Acts

Application of the Customs and Excise (Transit) Regulations 1993

29.  The Customs and Excise (Transit) Regulations 1993(1)—

(a) continue to have effect for any purpose in connection with duty under section 30A(3) or 40A of the Act as if the provisions of those Regulations were not amended by the Customs (Consequential Amendments) (EU Exit) Regulations 2019(2); and

(b) apply for any purpose in connection with duty under section 30C of the Act.

(1)

S.I. 1993/1353, amended by S.I. 1993/3014, 2011/1043, 2019/140 and 2019/326.

(2)

S.I. 2019/140.