2 Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018
1 The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.
S.I. 2018/1248. Relevant amending instruments are S.I. 2018/1249, 2019/108, 2019/326, 2019/486, 2019/1215, 2019/1346, 2020/967, 2020/1088, 2020/1234, 2020/1431, 2020/1449, 2020/1491, 2020/1552, 2020/1605, 2020/1629, 2021/478, 2021/697, 2021/830, 2021/1156, 2021/1205, 2021/1347, 2021/1444, 2022/628, 2022/1312 and 2023/569.
2 In regulation 98 (specified amount), in paragraph (1A), for “Where” substitute “Other than in relation to a guarantee given in accordance with paragraph 17(5B) of Schedule 1 to the Act, where”.
Paragraph (1A) was inserted by S.I. 2020/967.
Paragraph 17(5B) was inserted by section 318 of the Finance (No. 2) Act 2023 (c. 30).
3 In regulation 101 (cases where no guarantee is required)—
(a) in paragraph (1), after “to the contrary,” insert “but subject to paragraph (1A),”;
(b) after paragraph (1), insert—

“1A Paragraph (1) does not apply to a guarantee given in accordance with paragraph 17(5B) of Schedule 1 to the Act.”

.