Regulation 6 F1

In regulation 3(3)—

(a)

in sub-paragraph (a)(ii) for “Article 79 of Regulation (EEC) 2913/92” substitute “Article 201 of the Union Customs Code Regulation”;

(b)

in sub-paragraph (b)(i), after “sub-paragraph (ii)” insert “or (iii)”;

(c)

in sub-paragraph (b)(ii)—

(i)

after “dispatched” insert “from an EU Member State or Northern Ireland”;

(ii)

after “EU” insert “or Northern Ireland”;

(d)

at the end of sub-paragraph (b)(ii) insert—

“, or
(iii)
in a case where goods are dispatched to a customs office of exit where they will be dispatched to an EU Member State or Northern Ireland, when the goods have been placed under the external transit procedure as provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446.”.

Annotations

Textual amendments

F1: Regs. 6, 6A substituted for reg. 6 (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. 3