OpenLegislation

Regulation 3 Amendment to the Customs (Import Duty) (EU Exit) Regulations 2018I1

United Kingdom

(1)

The Customs (Import Duty) (EU Exit) Regulations 2018f1 are amended as follows.

(2)

In regulation 43 (payment of import duty)—

(a)

in paragraph (5)(b)—

(i)

omit “(in addition to that in paragraph (10))”;

(ii)

omit “and” at the end of paragraph (i);

(iii)

at the end of paragraph (ii) insert “; and”;

(iv)

after paragraph (ii) insert—

“(iii)

the person is established in the United Kingdom.”;

(b)

in paragraph (8)(b)—

(i)

omit “(in addition to that in paragraph (10))”;

(ii)

omit “and” at the end of paragraph (i);

(iii)

at the end of paragraph (ii) insert “; and”;

(iv)

after paragraph (ii) insert—

“(iii)

the person is established in the United Kingdom.”;

(c)

omit paragraph (10).

Annotations

Commencement

I1

Reg. 3 in force at 23.12.2020, see reg. 1(3)(b)

Footnotes

f1

S.I. 2018/1248. Relevant amending instruments are S.I. 2020/967 and S.I. 2020/1605.