Regulation 10

subsections (3) and (5) were omitted, and

for subsection (4) there were substituted—

“F1(4)

The time of exportation of goods is—

(a)

in respect of goods that are posted (or redirected) in Northern Ireland for transmission to a place outside the United Kingdom or the customs territory of the European Union, the time they are so posted (or redirected), and

(b)

in respect of goods that are posted (or redirected) in Great Britain for transmission to a place outside Great Britain, the time they are so posted (or redirected). ”.