{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-9",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Relief from section 30A duty",
  "text": "Relief from duty charged under section 30A(3) of the Act is to be given in accordance with—\n(a) Union customs legislation (as applied to that duty by section 30A(5) of the Act);\n(b) provision made by or under the Customs and Excise Duties (General Reliefs) Act 1979 ; ...\n(c) regulations 7 and 7A ; and\n(d) Chapter 5 (reliefs and repayment).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 9(a) substituted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(2) (as amended by S.I. 2026/418, regs. 1, 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 9(b) omitted (31.12.2020) by virtue of The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 6(4)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 9(c) substituted (with effect in accordance with Sch. 20 para. 2(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 20 para. 2(3)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 9(c) inserted (with effect in accordance with Sch. 20 para. 2(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 20 para. 2(3)(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in reg. 9 inserted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 6(4)(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 9(d) inserted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 6(4)(c)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 3. The Customs and Excise Duties (General Reliefs) Act 1979 (“the 1979 Act”) is amended by Part 3 of Schedule 7 to the Act. Part 4 of that Schedule, inserted by Schedule 1 to the 2020 Act, makes savings and modifications of the 1979 Act in relation to Northern Ireland."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 9 not in force at made date, see reg. 1(1)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 9 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/9",
    "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."
}