Regulation 16D Reliefs – application of Chapter 5F1I1I2I3
United Kingdom
Subject to paragraph (2), this Chapter applies to—
goods in respect of which a liability to duty chargeable under section 30A(3) of the Act is incurred and which are not relevant goods for the purposes of Chapter 3 at the time that the liability is incurred; and
goods in respect of which a liability to duty chargeable under section 40A(1)(b) of the Act is incurred.
This Chapter does not apply to goods where—
a liability to duty in respect of the goods is incurred by virtue of Article 79 of the UCC; and
the condition specified in Article 86(6) of the UCC does not apply.
Annotations
Textual amendments
- F1
Pt. 2 Ch. 5 inserted (31.12.2020 for specified purposes, 4.9.2021 for specified purposes) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(4)(5), 6(8); S.I. 2021/983, reg. 2
- F2
Reg. 16D(1)(a) substituted (coming into force in accordance with reg. 1(2) of the amending S.I.) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), reg. 6
Commencement
- I1
Reg. 16D in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)
- I2
Reg. 16D in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))
- I3
Reg. 16D in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))