Regulation 19 Goods to which relevant import duty provisions do not applyI1I2
United Kingdom
(1)
Section 30C(3) of the Act does not apply to goods which are not—
(a)
chargeable to duty under section 30C of the Act; or
(b)
goods to which regulation 20 applies.
(2)
HMRC must publish a notice specifying the evidence which is to be required, or is to be sufficient, for the purpose of showing whether goods removed to Great Britain from Northern Ireland fall within paragraph (1)(a) or (b).
Annotations
Commencement
- I1
Reg. 19 not in force at made date, see reg. 1(1)
- I2
Reg. 19 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.