Regulation 4 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010I1

United Kingdom

(1)

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 M1 are amended as follows.

(2)

In regulation 9(1)(b)(ii) for “their release for free circulation in the United Kingdom”, substitute “ a declaration for the free-circulation procedure M2 or an authorised use procedure M3 being accepted ”.

(3)

In regulation 30(1) for “their release for free circulation”, substitute “ a declaration for the free-circulation procedure or an authorised use procedure being accepted ”.

Annotations

Marginal citations

M1: S.I. 2010/593, amended by S.I. 2011/2225 and S.I. 2019/975 and modified by S.I. 2010/594. It is also amended by S.I. 2019/13 and amended and modified by S.I. 2019/474, but at the date of making these Regulations those amendments and modifications have not yet come into force pending commencement regulations to be made by HM Treasury. There are other amending instruments but none is relevant.
M2: “Free-circulation procedure” has the meaning given by section 3(3)(a) of the Taxation (Cross-border) Trade Act 2018.
M3: “Authorised use procedure” has the meaning given by paragraph 13 of Schedule 2 to the Taxation (Cross-border) Trade Act 2018.

Commencement

I1: Reg. 4 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.