Regulation 16 Amendment to regulation 23 (liability to import duty where there is a change in the goods)

(1)

Regulation 23 (liability to import duty where there is a change in the goods) is amended as follows.

(2)

In paragraph (3)(b)—

(a)

in the opening words, omit “if a declaration of those goods for the free-circulation procedure had been accepted”;

(b)

before paragraph (i) insert—

“(ai)

the goods were excepted goods;”;

(c)

at the beginning of paragraph (i) insert “if a declaration of those goods for the free-circulation procedure had been accepted,”;

(d)

at the beginning of paragraph (ii) insert “if a declaration of those goods for the free-circulation procedure had been accepted,”.

(3)

In paragraph (4)(b)—

(a)

in the opening words, omit “if a declaration of those goods for the free-circulation procedure were accepted”;

(b)

before paragraph (i) insert—

“(ai)

the goods are excepted goods;”;

(c)

at the beginning of paragraph (i) insert “if a declaration of those goods for the free-circulation procedure were accepted,”;

(d)

at the beginning of paragraph (ii) insert “if a declaration of those goods for the free-circulation procedure were accepted,”.

(4)

In paragraph (5)(a)—

(a)

in the opening words—

(i)

omit “the goods are not ones in relation to which, if a declaration of those goods for the free-circulation procedure were accepted”;

(ii)

after “granted” insert “, the goods are not”;

(b)

before paragraph (i) insert—

“(ai)

excepted goods;”;

(c)

at the beginning of paragraph (i) insert “ones in relation to which, if a declaration of those goods for the free-circulation procedure had been accepted,”;

(d)

at the beginning of paragraph (ii) insert “ones in relation to which, if a declaration of those goods for the free-circulation procedure had been accepted,”.