# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 19: Goods to which relevant import duty provisions do not apply

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

(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).

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Source: https://www.legislation.gov.uk/uksi/2020/1605/regulation/19 (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.