{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-18",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-18.json",
  "legislation": "uksi/2020/1605",
  "legislation_title": "The Customs (Northern Ireland) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Goods to which section 30C(1) duty does not apply",
  "text": "(1) Section 30C(1) of the Act does not apply to goods to which paragraph (2) , (3) or (3A) applies.\n(2) This paragraph applies to goods described in regulation 105 of the import duty regulations (goods regarded as domestic goods: fish) which—\n(a) were brought to the United Kingdom as a result of being brought to Northern Ireland; and\n(b) were subsequently removed to Great Britain from Northern Ireland without leaving the United Kingdom.\n(3) This paragraph applies to goods which—\n(a) were declared for an outward processing procedure in Great Britain ; and\n(b) would, if they were subsequently imported into the United Kingdom by entering Great Britain, have continued to be regarded as domestic goods under—\n(i) section 36(6) of the Act (outward processing procedure); or\n(ii) regulation 28A of the special procedures regulations (outward processing – goods regarded as domestic goods).\n(3A) This paragraph applies to goods which—\n(a) were removed to Northern Ireland from Great Britain and remain outside Great Britain for a temporary period (“the relevant period”);\n(b) were domestic goods at the time of the removal to Northern Ireland from Great Britain;\n(c) were not removed from the United Kingdom during the relevant period other than to enter the Isle of Man; and\n(d) have not undergone any substantive changes during the relevant period.\n(3B) For the purposes of paragraph (3A)(d) goods do not undergo a substantive change where any change is the result of any of the following—\n(a) normal depreciation;\n(b) repair, including overhaul;\n(c) maintenance, including adjustments or measures to preserve the goods or ensure compliance with technical requirements for their use.\n(4) The goods to which paragraph (2) , (3) or (3A) applies are to be treated as “other goods” for the purposes of section 30C(2) of the Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 18(1) substituted (22.4.2021) by The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/483), regs. 1(2), 2(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 18(3A)(3B) inserted (22.4.2021) by The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/483), regs. 1(2), 2(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 18(4) substituted (22.4.2021) by The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/483), regs. 1(2), 2(2)(c)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "The meaning of a declaration of goods for “an outward processing procedure” is given in section 36(2) of the Act."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Regulation 28A was inserted by S.I. 2019/486."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 18(3A) modified (22.4.2021) by S.I. 2020/1546, reg. 35 (as inserted by The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/483), regs. 1(2), 3(2))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 18 not in force at made date, see reg. 1(1)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1605/regulation/18",
    "retrieved_at": "2026-10-28T22:19:29.879671+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."
}