8.—(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)(1) is amended as follows.
(2) In Article 3(16), substitute—
““export” means:
the export of a chemical made in accordance with sections 33(4), 35 or 36 of the Taxation (Cross-border Trade) Act 2018(2);
the removal of a chemical from Great Britain to Northern Ireland; or
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..”.
Commencement Information
I1Reg. 8 in force at 1.11.2022, see reg. 1(2)
EUR 2012/649.