Citation and commencement

1. These Regulations may be cited as the Food and Drink (Amendment) (EU Exit) Regulations 2020 and come into force on the later of IP completion day or the 21st day after the day on which they are laid.

Regulation (EU) No 1169/2011 of the European Parliament and of the Council

2. In Regulation (EU) No 2 ), in Article 2, in paragraphs 2(g) and 3, for “Articles 23 to 26 of Regulation section 17(2) to (4) of the Taxation (Cross-border Trade) Act 2018( 3 ), as read with the Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020( 4 ), insofar as those subsections and Regulations relate to the determination of the country of origin of a food”.

Commission Delegated Regulation (EU) 2018/273

3. In Commission Delegated Regulation (EU) 5 ), 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( 6 ),”;

(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”. ” .