{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-20",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-20.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/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Modification of the application of import duty provisions",
  "text": "(1) This regulation applies in relation to goods which—\n(a) are subject to excise duty within the meaning given in section 53 of the Act (meaning of “excise duty”);\n(b) are qualifying Northern Ireland goods;\n(c) are removed from the European Union to Northern Ireland;\n(d) merely pass through Northern Ireland before being removed to Great Britain; and\n(e) are not non-commercial goods contained within accompanied baggage or personal gifts.\n(2) Where this regulation applies—\n(a) no other relevant import duty provision applies except provision made by or under any of—\n(i) section 3 of the Act (obligation to declare goods for a Customs procedure on import);\n(ii) section 21(1) to (4), (7) and (8) of the Act (Customs agents);\n(iia) section 34 of the Act (presentation of goods to Customs on import or export);\n(iii) paragraphs 1 to 17 and 19 of Schedule 1 to the Act (Customs declarations);\n(b) section 3(3) of the Act applies as if paragraph (b) were omitted; and\n(c) paragraph 17(2) applies as if it read—\n“(2) The goods are released to the free-circulation procedure when the declaration is accepted by HMRC.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 20(2)(a)(iia) inserted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 20 not in force at made date, see reg. 1(1)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 20 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/20",
    "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."
}