Paragraph 12 The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998

For regulation 3 and its heading (non-application of the REDS regulations to the external and internal community transit procedure) of the Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998 M1 substitute—

“Non-application of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 to the external and internal Community transit procedure
3
Parts 2, 5 and 6 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 shall not apply in respect of excise goods which are subject to the external or internal Community transit procedure.”.

Annotations

Marginal citations

M1: S.I. 1998/202, to which there are amendments not relevant to these Regulations.

Notes on Schedule 2

Modifications

C1: Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 2-80 (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 1-39)