Regulation 5 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010
In paragraph (4)(h) of regulation 13 (goods already released for consumption in another Member State-excise duty point and persons liable to pay)—
(a)
for “3200 cigarettes” substitute “800 cigarettes”; and
(b)
for “3 kilogrammes” substitute “1 kilogramme”.