{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-27",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-27.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/27",
  "kind": "regulation",
  "number": "27",
  "heading": "Retention of domestic goods status – declarations",
  "text": "(1) This regulation applies to goods (“regulation 27 goods”) that are—\n(a) mentioned in regulation 26(5); and\n(b) specified in a notice published by HMRC.\n(2) Provision made by or under the following provisions apply to regulation 27 goods with the modifications described—\n(a) section 3 of the Act (obligation to declare goods for a Customs procedure on import) as if subsection (3)(b) were omitted;\n(b) section 21(1) to (4), (7) and (8) of the Act (Customs agents); ...\n(ba) section 34 of the Act (presentation of goods to Customs on import or export); and\n(c) paragraphs 1 to 17 and 19 of Schedule 1 to the Act (Customs declarations) as if paragraph 17(2) read—\n“(2) The goods are released to the free-circulation procedure when the declaration is accepted by HMRC.”.\n(3) The provisions referred to in paragraph (2) apply as if any reference to “chargeable goods” were a reference to regulation 27 goods.\n(4) HMRC must publish a notice for the purposes of paragraph (1).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 27(1) substituted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 27(2) substituted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(b)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 27(2)(b) omitted (31.1.2024) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(b)(ii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 27(2)(ba) and word inserted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(b)(iii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 27(3)(4) inserted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 27 not in force at made date, see reg. 1(1)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 27 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/27",
    "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."
}