4(1)Section 33 (meaning of “domestic goods”) is amended as follows.U.K.
(2)In subsection (2)—
(a)omit the “or” after paragraph (a);
(b)in paragraph (b) for “discharged.” substitute “ discharged, or ”;
(c)after that paragraph insert—
“(c)the goods—
(i)are not Union goods and were removed to Northern Ireland (in the course of their importation into the United Kingdom or otherwise), and
(ii)were declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure and that corresponding procedure has been discharged, while the goods were in Northern Ireland, in accordance with that legislation.”
(3)In subsection (3)—
(a)in paragraph (a), after “the United Kingdom” insert “ as a result of the removal of the goods from Great Britain ”;
(b)in the words after paragraph (b), after “then” insert “ (subject to section 30A) ”.
(4)In subsection (4), after “goods” insert “ resulting from the removal of the goods from Great Britain ”.
(5)After that subsection insert—
“(4A)Goods also cease to be domestic goods if they—
(a)are exported from the United Kingdom as a result of their removal from Northern Ireland, and
(b)are not of a description specified in regulations made by the Treasury,
and the goods are then (subject to section 30A) chargeable goods until such time (if any) as they are next subject to a chargeable Customs procedure.
(4B)Regulations under subsection (4A)(b) may specify a description of goods by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the export of such goods).”
(6)In subsection (5), for “goods exported from the United Kingdom in accordance with the applicable export provisions” substitute “ relevant exported goods ”.
(7)After that subsection insert—
“(5A)For the purposes of subsection (5), exported goods are “relevant” if—
(a)they were exported as a result of their removal from Northern Ireland, or
(b)they were exported as a result of their removal from Great Britain and were so exported in accordance with the applicable export provisions.”