Section 71(10)

References in this section, in relation to an EU instrument, to the movement of anything into or out of a member State include references to the movement of anything between member States and to the doing of anything which falls to be treated for the purposes of that instrument as involving the entry into, or departure from, the territory of the European Union of any goods (within the meaning of that Act of 1979).

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Source: legislation.gov.uk · retrieved 2026-09-04