OpenLegislation

The Customs (Northern Ireland) (EU Exit) Regulations 2020

S.I. 2020/1605 · Made 18 December 2020 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 25 May 2026.

Exiting The European Union

Customs

Made 18th December 2020

Laid before the House of Commons 21st December 2020

Coming into force in accordance with regulation 1

The Treasury make the following Regulations in exercise of the powers conferred by sections 19, 30B, 30C(5) to (7), 31(6), 32(7), (8) and (13), 33(4A)(b), (4B) and (6)(b), 40(6) and (7), 40A(2), 40B, 52(2) and 56(1) of, and paragraphs 1, 5, 6, 7 and 23 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018 M1.

The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union that the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.

Annotations to the whole text

Marginal citations

M1

2018 c. 22. Sections 30B, 30C, 40A and 40B were inserted by sections 1 and 2 of the Taxation (Post-transition Period) Act 2020 (c. 26 “the 2020 Act”). Section 33(4A) and (4B) were inserted by Schedule 1 to the 2020 Act. Section 40B(5) applies section 40 to regulations under section 40A as it applies to regulations under section 39 other than the first regulations under that section. The Treasury is the “appropriate Minister” by virtue of section 56(5)(b) for the purposes of section 56.

Contents

  1. Part 1: Introduction
  2. 1Citation, commencement and interpretation
  3. 2Notices and notifications
  4. Part 2: Importation of goods and goods potentially for export
  5. Chapter 1: Preliminary
  6. 3Part 2 interpretation
  7. Chapter 2: Goods not at risk
  8. 4Goods for the internal market
  9. Chapter 3: Importation of goods entering Northern Ireland
  10. 5Goods not chargeable under section 30A
  11. 6Goods entering Northern Ireland - relevant goods
  12. 7Application of provisions made by or under the Act
  13. 7AAmount of section 30A(3) duty for certain steel products
  14. 7BAmount of section 30A(3) duty for certain steel products before 3 March 2021
  15. 8Determination of section 30A charge
  16. 9Relief from section 30A duty
  17. Chapter 4: Goods potentially for export from Northern Ireland
  18. 10“At risk of subsequently being moved into the European Union” – definition
  19. 11Goods not chargeable under section 40A
  20. 12Goods potentially for export – relevant goods
  21. 13Application of provisions made by or under the Act
  22. 13AAmount of section 40A(1) duty for certain steel products
  23. 13BAmount of section 40A(1) duty for certain domestic steel products
  24. 13CAmount of section 40A(1) duty for certain steel products before 3 March 2021
  25. 14Determination of section 40A charge
  26. 15Amount of section 40A charge
  27. 16Relief from section 40A duty
  28. Chapter 5: Reliefs and repayment
  29. Introduction
  30. 16AReliefs etc. – interpretation
  31. 16BEstablishment
  32. 16CRelief agents
  33. 16CAUndertaking lead
  34. Application, claims and waivers
  35. 16DReliefs – application of Chapter 5
  36. 16EEligibility criteria
  37. 16FWaiver of eligibility criteria
  38. 16GMaking a claim
  39. 16HInformation and evidence in relation to claims
  40. 16IGranting claims for relief
  41. 16JNotifications further to a claim for relief
  42. Repayment
  43. 16KRepayment of duty
  44. Errors and breaches
  45. 16LSection 4 – interpretation
  46. 16MNotification of limit breach or error
  47. 16NRectification of errors in claim for relief
  48. 16OLiability to duty due to error
  49. 16PLiability to duty on limit breach
  50. 16PAFurther liability to duty
  51. 16QRecovery of duty
  52. 16RAgents’ liability
  53. Records and Information
  54. 16SRecord keeping
  55. 16SAProvision of information by undertaking lead
  56. Chapter 6: Repayment or remission of duty on production of evidence
  57. Introduction
  58. 16TInterpretation
  59. 16URepayment and remission agents
  60. 16UAInterchangeable goods
  61. Application, claims and waivers
  62. 16VRepayment or remission – application of Chapter 6
  63. 16WMaking a claim
  64. 16WAInterchangeable goods: fit and proper person
  65. 16XTime periods for claims
  66. 16YCases where a claim cannot be made
  67. 16ZClaim for remission where duty is paid
  68. 16Z1Information and evidence in relation to claims
  69. 16Z2Waiver of eligibility criteria
  70. 16Z3Notifications of receipt and determination of a claim for repayment or remission
  71. 16Z4Granting claims for repayment or remission
  72. 16Z4AEffect of grant of claim for remission in respect of Chapter 5 relief goods
  73. 16Z5Time of repayment
  74. Errors
  75. 16Z6Notification of errors
  76. 16Z7Rectification of errors in claim for repayment or remission before determination of claim
  77. 16Z8Repayments due to error
  78. 16Z9Agents’ liability
  79. Records
  80. 16Z10Record keeping
  81. Part 3: Potentially imported goods
  82. 17Part 3 interpretation
  83. 18Goods to which section 30C(1) duty does not apply
  84. 19Goods to which relevant import duty provisions do not apply
  85. 20Modification of the application of import duty provisions
  86. 21Reduction in amount of section 30C(1) duty
  87. 22Application of outward processing procedure
  88. 23Approvals and authorisations – corresponding provision
  89. Part 4: Goods exported on removal from Northern Ireland
  90. 24Part 4 interpretation
  91. 25Goods exported on removal from Northern Ireland – establishment
  92. 25ATreatment of qualifying Northern Ireland goods in Northern Ireland
  93. 26Retention of domestic goods status
  94. 27Retention of domestic goods status – declarations
  95. Part 5: Application of provision made by or under the customs and excise Acts
  96. 28Modification of section 9 of the Customs and Excise Management Act 1979
  97. 28AModification of section 159 of the Customs and Excise Management Act 1979
  98. 29Application of the Customs and Excise (Transit) Regulations 1993
  99. 30Application of the Customs Traders (Accounts and Records) Regulations 1995
  100. 31Application of the Customs (Contravention of a Relevant Rule) Regulations 2003
  101. 32Application of the Customs (Import Duty) (EU Exit) Regulations 2018 for the purposes of duty charged under section 30C
  102. 32AApplication of the Customs (Import Duty) (EU Exit) Regulations 2018 to repayments of duty following trade remedy repayment investigations or Trade Remedies Authority review
  103. 33Application of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulation 2018
  104. 34Application of the Customs Transit Procedures (EU Exit) Regulations 2018
  105. 35Application of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019
  106. 36Application of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020
  107. Part 6: Consequential amendments
  108. 37Amendment of the Customs (Import Duty) (EU Exit Regulations) 2018
  109. 38Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
  110. 39Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018
  111. 40Amendment of the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019
  112. 41Amendment of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019
  113. 42Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
  114. 43Amendment of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020
  115. Signature
  116. Explanatory note