Paragraph 3
(1)
Article 3(1) is amended as follows.
(2)
In the first subparagraph—
(a)
in point (b), for the words from “, export duties” to the end substitute “or export duties is to be granted”;
(b)
in point (d), omit the words from “in accordance” to the end;
(c)
in point (e), for the words from “Section 3” to the end substitute “Part 7 of the Customs (Import Duty) (EU Exit) Regulations 2018”.
(3)
In the second subparagraph, for “the release for free circulation or” substitute “an”.