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66.—(1) Where before exit day—
(a)Union goods intended to be taken out of the customs territory of the Union, or
(b)non-Union goods,
have been exported from the United Kingdom but verification in relation to the goods has not been completed, the EUCL continues to have effect in relation to the goods on and after exit day.
(2) The EUCL ceases to have effect in relation to the goods on the earliest to occur of the following—
(a)when a person fails to comply with regulation 65 in relation to the goods,
(b)on completion of the verification, or
(c)on 29th March 2020.
(3) Where paragraph (2)(a) or (c) applies, Chapter 11 (verification of export declarations etc) applies in relation to the goods.
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