# The Customs (Modification and Amendment) (EU Exit) Regulations 2020, Regulation 3: Amendment to the Customs (Import Duty) (EU Exit) Regulations 2018

Extent: E+W+S+N.I.

(1) The Customs (Import Duty) (EU Exit) Regulations 2018 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).

---
Source: https://www.legislation.gov.uk/uksi/2020/1629/regulation/3 (the official version)
Page: https://openlegislation.uk/customs-modification-and-amendment-eu-exit-regulations-2020/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.