Regulation 6 Amendment to regulation 19

In regulation 19(1) for the words from “in the United Kingdom” to the end substitute—

“—

(a)

in the United Kingdom and is destined for an EU country, with or without transport through a third country;

(b)

in an EU country and is destined for the United Kingdom, with or without transport through a third country;

(c)

in the United Kingdom and is destined for the United Kingdom, with transport through a third country;

(d)

in Great Britain and is destined for Northern Ireland, without transport through a third country; and

(e)

in Great Britain and is destined for Great Britain, with transport through Northern Ireland.”.