23.—(1) Article 24 is amended as follows.
(2) In paragraph 1—
[F1(a)for “the customs territory of the Community” substitute “Great Britain, to exports subsequent to imports already exempted”;]
(b)for the words from “as referred to in Regulation (EC) No 450/2008” to the end of the sentence substitute “in accordance with the applicable provisions of the Taxation (Cross-border Trade) Act 2018, unless such imports have been declared to a customs procedure, including outward processing, or exported under the provisions of the Taxation (Cross-border Trade) Act 2018, destroyed or abandoned to the exchequer.”.
(3) In paragraph 2—
(a)in the first subparagraph, for “Commission shall” substitute “appropriate authority shall, by regulations”;
(b)omit the second subparagraph.
(4) In paragraph 3—
(a)in the first sentence, for “Commission shall” substitute “appropriate authority shall, by regulations”;
(b)omit the second sentence.
Textual Amendments
F1Reg. 23(2)(a) substituted (31.12.2020 immediately before IP completion day) by The Ozone-Depleting Substances and Fluorinated Greenhouse Gases (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1616), regs. 1(2), 2(13)
Commencement Information
I1Reg. 23 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1