Paragraph 5 Derogation from regulation 14: timing of notification of importationF1

From 30th April 2024, subject to the derogation specified in sub-paragraphs (3C) and (3D), regulation 14(1) to (4) applies to relevant goods, as if—

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In relation to F6relevant goods entering England from the Republic of Ireland on or after 31st January 2024, the requirement that the goods be pre-notified before entry does not apply where the condition in sub-paragraph (3D) is met.

The condition is that the goods are qualifying Northern Ireland goods that, in the course of passing from Northern Ireland into England, have passed through the Republic of Ireland and have not passed through any other country or territory.

For the purposes of this paragraph—