Regulation 32 Duty in certain circumstances to comply with manufacturers' duties in place of importers' duties
(1)
This regulation applies where an importer—
(a)
places a toy on the market under the importer's name or trademark; or
(b)
modifies a toy already placed on the market in such a way that compliance with the essential safety requirements may be affected.
(2)
The importer must comply with all of the duties imposed by these Regulations on a manufacturer and in such a case, a reference to the manufacturer in these Regulations is to be taken as being a reference to the importer.
(3)
Such an importer is not required to comply with the duties imposed by these Regulations on importers.