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12.—(1) Any notice given before IP completion day by HMRC to manufacturers and importers in accordance with Article 3(3) of the EU Commission Implementing Decision that has not been replaced or revoked before IP completion day, is treated as notice given under regulation 13(2) of the 2019 Regulations.
(2) In this regulation—
“EU Commission Implementing Decision” means the Commission Implementing Decision (EU) 2018/576 of 15 December 2017 on technical standards for security features applied to tobacco products(1);
“HMRC” has the meaning given in regulation 2 of the 2019 Regulations.
OJ No. L 96, 16.04.2018, p. 57.
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