Regulation 23 Article 24 (new substances)I1

for “the customs territory of the Community” substitute “Great Britain, to exports subsequent to imports already exempted”;

for the words from “as referred to in Regulation (EC) No 450/2008” to the end of the sentence substitute “in accordance with the applicable provisions of the Taxation (Cross-border Trade) Act 2018, unless such imports have been declared to a customs procedure, including outward processing, or exported under the provisions of the Taxation (Cross-border Trade) Act 2018, destroyed or abandoned to the exchequer.”.

in the first subparagraph, for “Commission shall” substitute “appropriate authority shall, by regulations”;

omit the second subparagraph.

in the first sentence, for “Commission shall” substitute “appropriate authority shall, by regulations”;

omit the second sentence.