Regulation 3 Entry summary declarations

(1)

This regulation has effect in relation to the movement of goods from Northern Ireland to Great Britain that are subject to a duty of customs under section 30C of TCTA 2018^f1.

(2)

In relation to anything required to be done under Article 127 of the UCC (entry summary declarations), the EU Customs Code is to be read as if—

(a)

the words “the United Kingdom of” and “and Northern Ireland” were omitted from Article 4(1) of the UCC (customs territory), and

(b)

Article 105(c)(i) of the Delegated Regulation (time-limits for lodging the entry summary declaration in case of transport by sea) included a reference to Northern Ireland.

Annotations

Footnotes

f1: Section 30C is inserted by section 2 of the Taxation (Post-transition Period) Act 2020 (c. 26).