Regulation 3

In regulation 53–

• for paragraph (b) there shall be substituted the following–

  “(b)

  where the final destination was to be–

  (i)

  the Republic of Ireland, the value of the goods together with tax exceeded £58,

  (ii)

  Greece, the value of the goods together with tax exceeded £210,

  (iii)

  Denmark, the value of the goods together with tax exceeded £230, or

  (iv)

  any other member state of the Community, the value of the goods together with tax exceeded £265; and”.