# The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023, Regulation 6


In regulation 16D(1), for sub-paragraph (a) substitute—
“(a) goods in respect of which a liability to duty chargeable under section 30A(3) of the Act is incurred and which are not relevant goods for the purposes of Chapter 3 at the time that the liability is incurred; and”.

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Source: https://www.legislation.gov.uk/uksi/2023/958/regulation/6 (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-amendment-regulations-2023/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.