Regulation 9 Amendments to the Customs (Northern Ireland) (EU Exit) Regulations 2020

The Customs (Northern Ireland) (EU Exit) Regulations 2020^f1 are amended as follows.

After regulation 28 (modification of section 9 of the Customs and Excise Management Act 1979), insert—

“Modification of section 159 of the Customs and Excise Management Act 1979

28A

Section 159 of CEMA 1979 (power to examine and take account of goods)^f2 applies for any purpose in connection with duty under section 30A(3) or 40A of the Act as if—

(a)

the amendments to that section made by paragraph 107 of Schedule 7 to the Act had effect for that purpose; and

(b)

in subsection (1), for paragraphs (aa) and (ab) there were substituted—

“(aa)

which are subject to customs supervision within the meaning of Article 134 of Regulation (EU)952/2013 of the European Parliament and of the Council of 9 October 2013 laying down Union Customs Code^f3 as it has effect as a result of Section 7A of the European Union (Withdrawal) Act 2018^f4 (“the code”); or

(ab)

which have been released in accordance with Article 194 of the Code so far as is necessary for the purpose of verifying the accuracy and completeness of the information given in a customs declaration; or”.”.

In regulation 39 (amendment of the Customs Transit Procedures (EU Exit) Regulations 2018), in paragraph (2), omit sub-paragraphs (ee) to (ll).