Regulation 3 Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020

(1)

The Customs (Northern Ireland) (EU Exit) Regulations 2020^f1 are amended as follows.

(2)

In regulation 20 (modification of the application of import duty provisions), after paragraph (2)(a)(ii), insert—

“(iia)

section 34 of the Act^f2 (presentation of goods to Customs on import or export);”.

(3)

After regulation 25 (goods exported on removal from Northern Ireland – establishment) insert—

“Treatment of qualifying Northern Ireland goods in Northern Ireland

25A.

Qualifying Northern Ireland goods^f3 that are in Northern Ireland and are not domestic goods are to be treated as if they were domestic goods for the purposes of Part 1 of the Act (import duty).”.

(4)

In regulation 27 (retention of domestic goods status – declarations)—

(a)

for paragraph (1) substitute—

“(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.”;

(b)

in paragraph (2)—

(i)

for “the goods to which this regulation applies” substitute “regulation 27 goods”;

(ii)

in sub-paragraph (b) omit “and”;

(iii)

after sub-paragraph (b) insert—

“(ba)

section 34 of the Act (presentation of goods to Customs on import or export); and”;

(c)

after paragraph (2) insert—

“(3)

The provisions referred to in paragraph (2) apply as if any reference to “chargeable goods”^f4 were a reference to regulation 27 goods.

(4)

HMRC must publish a notice for the purposes of paragraph (1).”.

Annotations

Footnotes

f1: S.I. 2020/1605 to which there are amendments not relevant to these Regulations.
f2: Regulation 1(2) of the NI Regulations provides that “the Act” means the TCTA.
f3: “Qualifying Northern Ireland goods” is defined in section 37(1) of the TCTA and “domestic goods” has the meaning given by section 33 of the TCTA.
f4: “Chargeable goods” has the meaning given by section 2 of the TCTA.