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Regulation 4

Original text. Later amendments are not shown.

In regulation 26(2), after sub-paragraph (a) there shall be inserted the following sub-paragraph–

“(aa)

tobacco products imported by a registered excise dealer and shipper including any importation where the tobacco products are moved under the instructions of a registered excise dealer and shipper or are, in accordance with registered excise dealers and shippers regulations, deemed to be so moved.”.