Regulation 2 Appointed day

(1)

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

(2)

In paragraph (1) “the relevant purposes” are claims for relief which are made in a customs declaration^f2 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.

Annotations

Footnotes

f1: Chapter 5 was inserted by regulation 6(8) of S.I. 2020/1629.
f2: The requirement to make a customs declaration in respect of goods to which this regulation applies (under Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ No. L 269, 10.10.13, p.1.)) is given effect by sections 30A(5) and 40A(3) of the Act.