Regulation 35
In regulation 48—
(a)
after “goods”, in the first place where that word occurs, there shall be inserted “from a place outside the member States”;
(b)
after “exported” there shall be inserted “from the member States”;
(c)
for “abroad”, in each place where that word occurs, there shall be substituted “outside the member States”; and
(d)
in paragraph (b), for “a person outside the United Kingdom”, there shall be substituted “any other person”.