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

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Source: https://www.legislation.gov.uk/uksi/2021/983/regulation/2 (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020-appointed-day-regulations-2021/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.