Amendment of the Customs (Import Duty) (EU Exit) Regulations 20182

1

The Customs (Import Duty) (EU Exit) Regulations 20182 are amended as follows.

2

In regulation 98 (specified amount), in paragraph (1A)3, for “Where” substitute “Other than in relation to a guarantee given in accordance with paragraph 17(5B)4 of Schedule 1 to the Act, where”.

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.