delete The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998
These 1998 Regulations establish excise duty points for goods moving under EU Community transit procedures (external and internal). They define when excise duty becomes payable during transit, identify liable persons (debtors, principals, those who bring about customs debts or actions), and establish joint and several liability. The Regulations integrate with the Community Customs Code (EEC 2913/92) and its Implementing Regulation.
These regulations are EU-era legislation implementing Community transit procedures that ceased to apply post-Brexit. They reference the Community Customs Code (an EU regulation) and EU transit procedures (articles 91-97, 163, 341-388) that no longer govern UK movements. The external and internal Community transit procedures were EU frameworks; the UK has since established independent customs and excise regimes. Retaining this regulation creates confusion by maintaining references to defunct EU procedures on the statute book. The compliance costs and complexity of these rules (detailed provisions on evidence, deemed locations, joint liability) serve no current purpose given the fundamental change in the UK's customs relationship with the EU.