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67.—(1) Paragraph (2) applies where before exit day—
(a)a customs declaration is made to HMRC in respect of Union goods to the export procedure, or
(b)a re-export declaration has been lodged with HMRC in respect of non-Union goods, and
the goods have not been exported from the United Kingdom.
(2) The EUCL continues to have effect in relation to the goods on and after exit day.
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