OpenLegislation

Regulation 5 Goods not chargeable under section 30AI1I2

United Kingdom

(1)

Goods to which this regulation applies are not chargeable to duty under section 30A(3) of the Act.

(2)

This regulation applies to goods for the internal market that are imported into the United Kingdom as a result of their entry into Northern Ireland if the goods—

(a)

enter Northern Ireland from the Bailiwick of Jersey or the Bailiwick of Guernsey;

(b)

enter Northern Ireland from the Isle of Man, unless they are goods of a description in section 8(2)(a), (b) or (c) of the Isle of Man Act 1979 M1 (removal of goods from the Isle of Man to United Kingdom); or

(c)

are goods to which paragraph (3) or (4) applies.

(3)

This paragraph applies to a catch which is caught by a non-NI British ship whilst fishing in international waters and brought to Northern Ireland—

(a)

directly by that or another ship; or

(b)

after merely landing at a port outside the United Kingdom and the catch are itemised in a travel document issued at that port by the person responsible for the carriage of the catch which specifies the destination and recipients of the catch.

(4)

This paragraph applies to goods which are products of a catch which is—

(a)

caught by a British ship whilst fishing in international waters and processed on a factory ship which is a non-NI British ship operating in international waters; or

(b)

caught by a non-NI British ship whilst fishing in international waters and processed on a factory ship which is a British ship operating in international waters,

if the goods are brought to Northern Ireland in accordance with paragraph (5).

(5)

Goods are brought to Northern Ireland in accordance with this paragraph if they are brought—

(a)

directly by the ship that caught them or another ship; or

(b)

after merely landing at a port outside the United Kingdom and the goods are itemised in a travel document issued at that port by the person responsible for the carriage of the goods which specifies the destination and recipients of the goods in Northern Ireland.

(6)

In this regulation—

(a)

“factory ship” means a vessel providing processing services for the fishing industry;

(b)

“international waters” means any part of the sea outside the seaward limits of the territorial sea of any country or territory;

(c)

“non-NI British ship” means a British ship which has as its port of registration a port outside Northern Ireland.

Annotations

Marginal citations

M1

1979 c.58. Section 8(2)(c) was substituted by S.I. 2014/1638. Section 8(3) and (3A), which provide for goods to be excluded from the description in section 8(2)(a), were substituted for subsection (3) by paragraph 140 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”).

Commencement

I1

Reg. 5 not in force at made date, see reg. 1(1)

I2

Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.