Article 2

1.

The importation into F1Great Britain of tiered-priced products for the purposes of release for free circulation, F2export, F3or a special Customs procedure shall be prohibited.

2.

The following shall be exempted from the prohibition regarding tiered-priced products as set out in paragraph 1:

(a)

F4export of the tiered-priced products to countries of destination;

(b)

placing under a transit or F5storage procedure for the purpose of F6export of the tiered-priced products to a country of destination.

F73.

In this Article—

(a)

‘special Customs procedure’ has the meaning given by section 3(4) of the Taxation (Cross-border Trade) Act 2018;

(b)

‘storage procedure’ has the meaning given by paragraph 2(1) of Schedule 2 to the Taxation (Cross-border Trade) Act 2018.