# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 16D: Reliefs – application of Chapter 5

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

(1) Subject to paragraph (2), this Chapter applies to—
(a) 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
(b) goods in respect of which a liability to duty chargeable under section 40A(1)(b) of the Act is incurred.
(2) This Chapter does not apply to goods where—
(a) a liability to duty in respect of the goods is incurred by virtue of Article 79 of the UCC; and
(b) the condition specified in Article 86(6) of the UCC does not apply.

---
Source: https://www.legislation.gov.uk/uksi/2020/1605/regulation/16D (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.