# The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023, Regulation 11


In regulation 16I(2)(a) after “where” insert “, at the time the liability to duty is incurred,”.

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Source: https://www.legislation.gov.uk/uksi/2023/958/regulation/11 (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-amendment-regulations-2023/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.