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Regulation 49 F1

In regulation 51—

(a)

for paragraph (1) substitute—

“(1)

If a consignor wishes to amend the destination shown on the electronic simplified administrative document in accordance with regulation 42, but the EU computerised system is unavailable, the consignor must notify the Commissioners of the new destination.”;

(b)

in paragraphs (2) and (4) insert “EU” before “computerised system” in each place it occurs;

(c)

for paragraph (5) substitute—

“(5)

Where paragraph (1) or (3) applies, the consignor must comply with the EU requirements.”;

(d)

omit paragraphs (6) and (7).

Annotations

Textual amendments

F1

Regs. 49, 49A substituted for reg. 49 (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 30