Regulation 6 Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010I1

for the definition of “customs suspensive procedure or arrangement” substitute—

““customs suspensive procedure or arrangement” means—

(a)

any one of the special Customs procedures provided for in Part 1 of the TCTA 2018 M2 (other than an authorised use procedure M3); and

(b)

the situation between the goods being presented to the Commissioners upon their entry into the United Kingdom in accordance with paragraph 1(1) of Schedule 1 to the TCTA 2018 and the earlier of—

(i)

the end of the period of 90 days beginning with the day on which the goods are so presented, and

(ii)

a Customs declaration under Schedule 1 to that Act being accepted in respect of the goods;”; and

for the definition of “place of importation” substitute—

““place of importation” means the place where excise goods are when a declaration for the free-circulation procedure M4 or an authorised use procedure in respect of those goods is accepted in accordance with Schedule 1 to the TCTA 2018;”.