Regulation 104 Goods not regarded as domestic goods: animalsI1

(1)

For the purposes of Part 1 of the Act, an animal born in F1Great Britain is not to be regarded as a domestic good if—

(a)

the mother was part of a consignment of goods declared for a storage procedure M1, a temporary admission procedure M2 or an inward processing procedure M3; and

(b)

the animal was born before the procedure was discharged; and

(c)

the total market value of animals born to mothers in that consignment before the procedure was discharged is £90 or more (“the threshold”).

(2)

An animal which is not to be regarded as a domestic good under paragraph (1) is treated as imported into the United Kingdom at the later of—

(a)

the date the threshold in paragraph (1)(c) is reached; and

(b)

the date the animal is born.

(3)

A notification of importation is treated as having been given in relation to an animal not regarded as a domestic good under paragraph (1) on the date the animal is treated as imported under paragraph (2).

Annotations

Textual amendments

F1: Words in reg. 104(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(11); S.I. 2020/1643, reg. 2, Sch.

Marginal citations

M1: “A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.
M2: “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.
M3: “An inward processing procedure” is defined in paragraph 8 of Schedule 2 to the Act.

Commencement

I1: Reg. 104 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.