
1 

(1) These Regulations may be cited as the Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023.
(2) These Regulations come into force on 8th August 2023.
2 

(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.
(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”.
(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.”.
Jim Harra
Justin Holliday
Two of the Commissioners of His Majesty’s Revenue and Customs
17th July 2023