Regulation 42 I1

The amendments to the Tobacco Products Regulations 2001 have no effect in relation to UK registered consignees to whom excise goods are dispatched, where those goods are in the course of a movement on F1IP completion day, until excise duty due in respect of those goods has been accounted for and paid.

In this regulation goods are “in the course of a movement on F2IP completion day” if they are being imported into the United Kingdom from a member state and they fall within Chapter 7 of Part 15 of the Customs (Import Duty) (EU Exit) Regulations 2018 M1.