The Customs (Tariff and Miscellaneous Amendments) (No. 5) Regulations 2026
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
16 Amendment to regulation 23 (liability to import duty where there is a change in the goods)
(1) Regulation 23 (liability to import duty where there is a change in the goods) is amended as follows. (2) In paragraph (3)(b)— (a) in the opening words, omit “if a declaration of those goods for the free-circulation procedure had been accepted”; (b) before paragraph (i) insert— (ai) the goods were excepted goods; ; (c) at the beginning of paragraph (i) insert “if a declaration of those goods for the free-circulation procedure had been accepted,”; (d) at the beginning of paragraph (ii) insert “if a declaration of those goods for the free-circulation procedure had been accepted,”. (3) In paragraph (4)(b)— (a) in the opening words, omit “if a declaration of those goods for the free-circulation procedure were accepted”; (b) before paragraph (i) insert— (ai) the goods are excepted goods; ; (c) at the beginning of paragraph (i) insert “if a declaration of those goods for the free-circulation procedure were accepted,”; (d) at the beginning of paragraph (ii) insert “if a declaration of those goods for the free-circulation procedure were accepted,”. (4) In paragraph (5)(a)— (a) in the opening words— (i) omit “the goods are not ones in relation to which, if a declaration of those goods for the free-circulation procedure were accepted”; (ii) after “granted” insert “, the goods are not”; (b) before paragraph (i) insert— (ai) excepted goods; ; (c) at the beginning of paragraph (i) insert “ones in relation to which, if a declaration of those goods for the free-circulation procedure had been accepted,”; (d) at the beginning of paragraph (ii) insert “ones in relation to which, if a declaration of those goods for the free-circulation procedure had been accepted,”.
16 Amendment to regulation 23 (liability to import duty where there is a change in the goods)
(1) Regulation 23 (liability to import duty where there is a change in the goods) is amended as follows. (2) In paragraph (3)(b)— (a) in the opening words, omit “if a declaration of those goods for the free-circulation procedure had been accepted”; (b) before paragraph (i) insert— (ai) the goods were excepted goods; ; (c) at the beginning of paragraph (i) insert “if a declaration of those goods for the free-circulation procedure had been accepted,”; (d) at the beginning of paragraph (ii) insert “if a declaration of those goods for the free-circulation procedure had been accepted,”. (3) In paragraph (4)(b)— (a) in the opening words, omit “if a declaration of those goods for the free-circulation procedure were accepted”; (b) before paragraph (i) insert— (ai) the goods are excepted goods; ; (c) at the beginning of paragraph (i) insert “if a declaration of those goods for the free-circulation procedure were accepted,”; (d) at the beginning of paragraph (ii) insert “if a declaration of those goods for the free-circulation procedure were accepted,”. (4) In paragraph (5)(a)— (a) in the opening words— (i) omit “the goods are not ones in relation to which, if a declaration of those goods for the free-circulation procedure were accepted”; (ii) after “granted” insert “, the goods are not”; (b) before paragraph (i) insert— (ai) excepted goods; ; (c) at the beginning of paragraph (i) insert “ones in relation to which, if a declaration of those goods for the free-circulation procedure had been accepted,”; (d) at the beginning of paragraph (ii) insert “ones in relation to which, if a declaration of those goods for the free-circulation procedure had been accepted,”.
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