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3. In Commission Delegated Regulation (EU) 2018/273 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards the scheme of authorisations for vine plantings, the vineyard register, accompanying documents and certification, the inward and outward register, compulsory declarations, notifications and publication of notified information, and supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council as regards the relevant checks and penalties(1), in Article 21—
(a)in point (a)—
(i)in point (iii), for the words from “to another” to “1186/2009” substitute “outside of the United Kingdom to another private individual in Great Britain in compliance with the conditions in the first three bullet points in the first sub-paragraph of paragraph 6.3 of Section 6 of the UK Reliefs document(2),”;
(ii)in point (v), omit the words from “as defined” to “1186/2009”;
(b)after the existing paragraph insert—
“In this Article:
(a)‘trade fair’ means an event of the type specified in any of the bullet points in the first sub-paragraph of paragraph 24.3 of the UK Reliefs document;
(b)‘UK Reliefs document’ means the document entitled “Reliefs Reference Document, version 1.0 dated 8th December 2020”.”.
EUR 2018/273, to which there are prospective amendments that will come into force on IP completion day that are not relevant to these Regulations.
The UK Reliefs document is available electronically from https://www.gov.uk/government/publications/reference-documents-for-the-customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020. A hard copy can be obtained, on written request, from HMRC, 100 Parliament Street, London SW1A 2BQ.
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