Part 3Amendments

Amendment to the Customs (Import Duty) (EU Exit) Regulations 20183.

(1)

The Customs (Import Duty) (EU Exit) Regulations 20186 are amended as follows.

(2)

In regulation 43 (payment of import duty)—

(a)

in paragraph (5)(b)—

(i)

omit “(in addition to that in paragraph (10))”;

(ii)

omit “and” at the end of paragraph (i);

(iii)

at the end of paragraph (ii) insert “; and”;

(iv)

after paragraph (ii) insert—

“(iii)

the person is established in the United Kingdom.”;

(b)

in paragraph (8)(b)—

(i)

omit “(in addition to that in paragraph (10))”;

(ii)

omit “and” at the end of paragraph (i);

(iii)

at the end of paragraph (ii) insert “; and”;

(iv)

after paragraph (ii) insert—

“(iii)

the person is established in the United Kingdom.”;

(c)

omit paragraph (10).