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Regulation 10 Modification of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010I1F1

United Kingdom

The application of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 to excise goods in respect of which—

(a)

a declaration for the free-circulation procedure or an authorised use procedure has been made (and not amended or withdrawn unless in accordance with the Customs (Import Duty) (EU Exit) Regulations 2018); and

(b)

the notification referred to in paragraph 11(1) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 is treated as having been given under regulation 4(3B) of the Customs (Import Duty) (EU Exit) Regulations 2018,

is modified as set out in this chapter.

Annotations

Textual amendments

F1

Reg. 10 substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 16(3); S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Reg. 10 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch.

Notes on Chapter 2

Textual amendments

F1

Pt. 4 Ch. 2 heading substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 16(2); S.I. 2020/1643, reg. 2, Sch.