# The Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023, Regulation 2: Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018


(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.
(2) In regulation 98 (specified amount), in paragraph (1A), for “Where” substitute “Other than in relation to a guarantee given in accordance with paragraph 17(5B) of Schedule 1 to the Act, where”.
(3) In regulation 101 (cases where no guarantee is required)—
(a) in paragraph (1), after “to the contrary,” insert “but subject to paragraph (1A),”;
(b) after paragraph (1), insert—
“(1A) Paragraph (1) does not apply to a guarantee given in accordance with paragraph 17(5B) of Schedule 1 to the Act.”.

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Source: https://www.legislation.gov.uk/uksi/2023/811/regulation/2 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-amendment-regulations-2023/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.