# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 27: Retention of domestic goods status – declarations

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

(1) This regulation applies to goods (“regulation 27 goods”) that are—
(a) mentioned in regulation 26(5); and
(b) specified in a notice published by HMRC.
(2) Provision made by or under the following provisions apply to regulation 27 goods with the modifications described—
(a) section 3 of the Act (obligation to declare goods for a Customs procedure on import) as if subsection (3)(b) were omitted;
(b) section 21(1) to (4), (7) and (8) of the Act (Customs agents); ...
(ba) section 34 of the Act (presentation of goods to Customs on import or export); and
(c) paragraphs 1 to 17 and 19 of Schedule 1 to the Act (Customs declarations) as if paragraph 17(2) read—
“(2) The goods are released to the free-circulation procedure when the declaration is accepted by HMRC.”.
(3) The provisions referred to in paragraph (2) apply as if any reference to “chargeable goods” were a reference to regulation 27 goods.
(4) HMRC must publish a notice for the purposes of paragraph (1).

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Source: https://www.legislation.gov.uk/uksi/2020/1605/regulation/27 (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.