Regulation 87 Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019I1

after paragraph (3) insert—

“(3A)

At end of paragraph (2)(a) omit “or”.”;

(3B)

After paragraph 2(a) insert—

“(ab)

the entry into Great Britain of excise goods from Northern Ireland where those goods have been exported from an EU Member State to Great Britain and began their journey in an EU Member State;”.”.