There are currently no known outstanding effects for the The Customs (Northern Ireland) (EU Exit) Regulations 2020, Section 16D.
16D.—(1) Subject to paragraph (2), this Chapter applies to—
[F2(a)goods in respect of which a liability to duty chargeable under section 30A(3) of the Act is incurred and which are not relevant goods for the purposes of Chapter 3 at the time that the liability is incurred; and]
(b)goods in respect of which a liability to duty chargeable under section 40A(1)(b) of the Act is incurred.
(2) This Chapter does not apply to goods where—
(a)a liability to duty in respect of the goods is incurred by virtue of Article 79 of the UCC; and
(b)the condition specified in Article 86(6) of the UCC does not apply.]
Textual Amendments
F1Pt. 2 Ch. 5 inserted (31.12.2020 for specified purposes, 4.9.2021 for specified purposes) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(4)(5), 6(8); S.I. 2021/983, reg. 2
F2Reg. 16D(1)(a) substituted (coming into force in accordance with reg. 1(2) of the amending S.I.) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), reg. 6
Commencement Information
I1Reg. 16D in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)
I2Reg. 16D in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))
I3Reg. 16D in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))
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