PART 3AMENDMENTS TO RETAINED DIRECT EU LEGISLATION
Regulation (EU) No 649/2012I18
1
Regulation (EU) No 649/2012 of the European Parliament and of the Council of 4 July 2012 concerning the export and import of hazardous chemicals (recast)9 is amended as follows.
2
In Article 3(16), substitute—
“export” means:
- a
the export of a chemical made in accordance with sections 33(4), 35 or 36 of the Taxation (Cross-border Trade) Act 201810;
- b
the removal of a chemical from Great Britain to Northern Ireland; or
- c
the export of a chemical where the chemicals are, immediately prior to export, in a temporary storage facility or subject to the control of any HMRC officer as described in paragraph 1(2) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018,
but does not include chemicals which are under a transit procedure by which chargeable goods may be moved between places in Great Britain..