# The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019, Regulation 5: Transitional provisions relating to the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010

Extent: E+W+S+N.I.

(1) The amendments in regulation 4 do not have effect in relation to goods in the course of a movement on IP completion day.
(2) For the purposes of paragraph (1), goods are in the course of a movement on IP completion day where those goods have been dispatched before that day.

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Source: https://www.legislation.gov.uk/uksi/2019/474/regulation/5 (the official version)
Page: https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-3-regulations-2019/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.