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).