Regulation 5 Transitional supplementary Customs declarations
Where a transitional simplified Customs declaration is made in respect of goods, a transitional supplementary Customs declaration will be treated as having been made in respect of those goods, either on 31st January 2024 or at the time at which the transitional simplified Customs declaration was made, whichever is later, providing that—
no transitional supplementary Customs declaration has been made in respect of the goods,
in accordance with regulation 26(5) of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (retention of domestic goods status), the goods did not cease to be domestic goods when exported from the United Kingdom as a result of their removal from Northern Ireland, and
the period specified in a notice published by HMRC under regulation 29C(1)(b)(ii) of the Customs (Import Duty) (EU Exit) Regulations 2018 (transitional EIDR simplified Customs declaration process) has not ended.
In this regulation “transitional simplified Customs declaration” and “transitional supplementary Customs declaration” have the same meanings as in regulation 14 of the Customs (Import Duty) (EU Exit) Regulations 2018.