Paragraph 47 I1I2

for paragraph (a) substitute—

“(a)

goods from an excise warehouse or goods which have been declared for a storage procedure;”,

in paragraph (c), at the end insert “ or goods which have been declared for an authorised use procedure or temporary admission procedure, ”, and

in paragraph (d), at the end insert “ or goods otherwise eligible for remission, repayment or refund of duty on their export ”.

for “means goods” substitute

“means—

(a)

goods declared for an inward processing procedure, or

(b)

goods”, and

omit “import duty or”.