Amendment of the Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 20213
1
The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 20217 are amended as follows.
2
In regulation 3 (amendment of the Customs (Import Duty) (EU Exit) Regulations 2018)—
a
for paragraph (2) substitute—
2
In regulation 4 (notification of importation)—
a
omit paragraphs (3A)(aa) and (3AC)(b)8;
b
in paragraph (3AC)(a) after “applies;” insert
“and”;c
in paragraph (3C)—
i
at the end of subparagraph (a) omit “and”;
ii
at the end of subparagraph (b) insert
“; and”;iii
after subparagraph (b) insert—
c
the goods were in the Republic of Ireland or Northern Ireland immediately before they were imported into the United Kingdom,
b
omit paragraph (7);
c
in paragraph (9) in the text inserted as regulation 131I (notification of embarkation) after paragraph (2)(d) insert—
e
goods which were in the Republic of Ireland or Northern Ireland immediately before they were imported into the United Kingdom.
3
Omit regulation 9 (amendment of the Excise Duties (Miscellaneous Amendments) (EU Exit) (No.3) Regulations 2019).