# The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022, Regulation 7: Modification of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

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

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 apply with the modifications set out in this Part to excise goods—
(a) in respect of which a declaration for the free-circulation procedure or an authorised use procedure has been made (and not amended or withdrawn unless in accordance with the Customs (Import Duty) (EU Exit) Regulations 2018);
(b) in respect of which the notification referred to in paragraph 11(1) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 is being treated as having been given under regulation 4(3B) of the Customs (Import Duty) (EU Exit) Regulations 2018 (notification of importation);
(c) that were in Northern Ireland immediately before they were removed to Great Britain.

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Source: https://www.legislation.gov.uk/uksi/2022/265/regulation/7 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-etc-miscellaneous-modifications-and-amendments-eu-exit-regulations-2022/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.