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The Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations 2021

S.I. 2021/983 · Made 3 September 2021

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Exiting The European Union

Customs

Made 3rd September 2021

The Treasury make these Regulations in exercise of the powers conferred by section 52(2) and (6)(a) of the Taxation (Cross-border Trade) Act 2018f1 and regulation 1(1) of the Customs (Northern Ireland) (EU Exit) Regulations 2020f2.

Annotations to the whole text

Footnotes

f1

2018 c. 22.

f2

S.I. 2020/1605, amended by S.I. 2020/1629; there are other amending instruments but none is relevant.

Contents

  1. 1Citation
  2. 2Appointed day
  3. Signature
  4. Explanatory note

1Citation

These Regulations may be cited as the Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations 2021.

2Appointed day

(1)

4th September 2021 is appointed as the day on which Chapter 5 of the Customs (Northern Ireland) (EU Exit) Regulations 2020f1 comes into force for the relevant purposes.

(2)

In paragraph (1) “the relevant purposes” are claims for relief which are made in a customs declarationf2 made in respect of—

(a)

goods in respect of which a liability to duty chargeable under section 30A(3) of the Taxation (Cross-border Trade) Act 2018 is incurred; or

(b)

goods—

(i)

in respect of which a liability to duty chargeable under section 40A(1)(b) of that Act is incurred; and

(ii)

which are chargeable to duty under section 40A(1)(a) of that Act.

Signature

Alan Mak

Maggie Throup

Two of the Lords Commissioners of Her Majesty’s Treasury

3rd September 2021

Explanatory note

(This note is not part of the Regulations)

These Regulations bring into force for certain purposes the provisions of Chapter 5 of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605). Chapter 5 provides for the relief or repayment of duty for all goods charged under section 30A(3) and for non-domestic goods charged under section 40A(1) where such relief or repayment would not breach de minimis state aid limits. Chapter 5 is consequently in force in respect of all claims for relief of duty which are made in a customs declaration.

A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy and are appointed day regulations.