{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020-appointed-day-regulations-2021/regulation-2",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020-appointed-day-regulations-2021/regulation-2.json",
  "legislation": "uksi/2021/983",
  "legislation_title": "The Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020-appointed-day-regulations-2021",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Appointed day",
  "text": "(1) 4th September 2021 is appointed as the day on which Chapter 5 of the Customs (Northern Ireland) (EU Exit) Regulations 2020 comes into force for the relevant purposes.\n(2) In paragraph (1) “the relevant purposes” are claims for relief which are made in a customs declaration made in respect of—\n(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\n(b) goods—\n(i) in respect of which a liability to duty chargeable under section 40A(1)(b) of that Act is incurred; and\n(ii) which are chargeable to duty under section 40A(1)(a) of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Chapter 5 was inserted by regulation 6(8) of S.I. 2020/1629."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/983/regulation/2",
    "retrieved_at": "2026-10-28T22:09:32.077459+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}