Regulation 16 Goods excluded from sections 2 to 4C1I1F1
Subject to paragraphs (2) and (3), none of the provisions in sections 2 to 4 of this chapter apply to chargeable goods which are the subject of—
an application for repayment or remission of import duty which has not been rejected or determined;
a tariff suspension further to any regulations made under section 12 of the Act; or
a restriction on import imposed under an enactment.
Regulations 22(4) or (4A), 26E, 27E, and 29(3C) and (5D) apply notwithstanding that the chargeable goods are the subject of a restriction falling within paragraph (1)(c).
Regulations 27F and 29(5E) apply notwithstanding that the chargeable goods are the subject of any matter mentioned in paragraph (1)(a), (b) or (c).
Annotations
Textual amendments
- F1
Reg. 16 substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(5)
Modifications
- C1
Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Reg. 16 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.