in paragraph (1) before sub-paragraph (a) regard as inserted—

“(aa)

paragraphs (3) and (4);”; and

after paragraph (2) regard as inserted—

“(3)

Paragraph (4) applies where—

(a)

excise goods are released for consumption at a F1transitional arrival location pursuant to regulation 6(1)(d); and

(b)

there is no duty deferment arrangement in place in respect of the goods.

(4)

The time when the duty must be paid is the earlier of—

(a)

the latest time by which the notification required under regulation 4(3C) of the import duty regulations must be given in accordance with regulation 4(3D)(c) of those regulations; or

(b)

the time when that notification is in fact given.”.