{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-northern-ireland-eu-exit-amendment-regulations-2021/regulation-2",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-northern-ireland-eu-exit-amendment-regulations-2021/regulation-2.json",
  "legislation": "uksi/2021/483",
  "legislation_title": "The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-northern-ireland-eu-exit-amendment-regulations-2021",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020",
  "text": "(1) The Customs (Northern Ireland) (EU Exit) Regulations 2020 are amended as follows.\n(2) In regulation 18 (goods to which section 30C(1) duty does not apply)—\n(a) in paragraph (1) for “or (3)” substitute “, (3) or (3A)”;\n(b) after paragraph (3) insert—\n“(3A) This paragraph applies to goods which—\n(a) were removed to Northern Ireland from Great Britain and remain outside Great Britain for a temporary period (“the relevant period”);\n(b) were domestic goods at the time of the removal to Northern Ireland from Great Britain;\n(c) were not removed from the United Kingdom during the relevant period other than to enter the Isle of Man; and\n(d) have not undergone any substantive changes during the relevant period.\n(3B) For the purposes of paragraph (3A)(d) goods do not undergo a substantive change where any change is the result of any of the following—\n(a) normal depreciation;\n(b) repair, including overhaul;\n(c) maintenance, including adjustments or measures to preserve the goods or ensure compliance with technical requirements for their use.”;\n(c) in paragraph (4) for “or (3)” substitute “, (3) or (3A)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2020/1605. There are amending instruments, but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "“Domestic goods” is defined in section 33 of the Taxation (Cross-border Trade) Act 2018."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/483/regulation/2",
    "retrieved_at": "2026-10-28T22:14:43.048772+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."
}