The Customs (Northern Ireland) (EU Exit) Regulations 2020

Application of the Customs and Excise (Transit) Regulations 1993

This section has no associated Explanatory Memorandum

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.