# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 11: Goods not chargeable under section 40A

Extent: E+W+S+N.I.

(1) Goods to which this regulation applies are not chargeable to duty under section 40A(1) of the Act.
(2) This regulation applies to goods that are not domestic goods if they are—
(a) goods for the internal market; and
(b) subject to an inward processing procedure that was not discharged in accordance with paragraph 9(5) of Schedule 2 to the Act or regulation 26 of the special procedures regulations (temporary export of goods released to an inward processing procedure) when the goods were removed to Northern Ireland.

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Source: https://www.legislation.gov.uk/uksi/2020/1605/regulation/11 (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.