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

PART 3 U.K. Potentially imported goods

Part 3 interpretation U.K.

17.  In this Part—

“accompanied baggage” means baggage which—

(a)

accompanies an individual when arriving in Great Britain; or

(b)

would have so accompanied an individual had the baggage not been delayed in transit to Great Britain;

“non-commercial goods” means goods—

(a)

which are provided by one individual to another;

(b)

where no payment is made, directly or indirectly, for the goods by the recipient;

(c)

which are for the personal use of the recipient; and

(d)

which do not form part of a series of consignments of goods made between the individuals;

“personal gifts” means goods contained within accompanied baggage of a qualifying traveller which—

(a)

are intended for an individual's personal use;

(b)

are not imported for commercial purposes; and

(c)

do not form part of a series of consignments of goods imported by the qualifying traveller;

“qualifying traveller” means an individual who—

(a)

is not resident in Great Britain or the Isle of Man and is arriving in Great Britain for a temporary stay; or

(b)

is resident in Great Britain or the Isle of Man and is returning after a temporary stay outside Great Britain and the Isle of Man.

Commencement Information

I1 Reg. 17 not in force at made date, see reg. 1(1)

I2 Reg. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Goods to which section 30C(1) duty does not apply U.K.

18.—(1) Section 30C(1) of the Act does not apply to goods to which paragraph (2) [F1 , (3) or (3A)] applies.

(2) This paragraph applies to goods described in regulation 105 of the import duty regulations (goods regarded as domestic goods: fish) which—

(a) were brought to the United Kingdom as a result of being brought to Northern Ireland; and

(b) were subsequently removed to Great Britain from Northern Ireland without leaving the United Kingdom.

(3) This paragraph applies to goods which—

(a) were declared for an outward processing procedure in Great Britain M1 ; and

(b) would, if they were subsequently imported into the United Kingdom by entering Great Britain, have continued to be regarded as domestic goods under—

(i) section 36(6) of the Act (outward processing procedure); or

(ii) regulation 28A of the special procedures regulations M2 (outward processing – goods regarded as domestic goods).

[F2 (3A) This paragraph applies to goods which—

(a) were removed to Northern Ireland from Great Britain and remain outside Great Britain for a temporary period (“the relevant period”);

(b) were domestic goods at the time of the removal to Northern Ireland from Great Britain;

(c) were not removed from the United Kingdom during the relevant period other than to enter the Isle of Man; and

(d) have not undergone any substantive changes during the relevant period.

(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—

(a) normal depreciation;

(b) repair, including overhaul;

(c) maintenance, including adjustments or measures to preserve the goods or ensure compliance with technical requirements for their use.]

(4) The goods to which paragraph (2) [F3 , (3) or (3A)] applies are to be treated as “other goods” for the purposes of section 30C(2) of the Act.

Textual Amendments

F1 Words in reg. 18(1) substituted (22.4.2021) by The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/483), regs. 1(2), 2(2)(a)

F2 Reg. 18(3A)(3B) inserted (22.4.2021) by The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/483), regs. 1(2), 2(2)(b)

F3 Words in reg. 18(4) substituted (22.4.2021) by The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/483), regs. 1(2), 2(2)(c)

Modifications etc. (not altering text)

C1 Reg. 18(3A) modified (22.4.2021) by S.I. 2020/1546, reg. 35 (as inserted by The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/483), regs. 1(2), 3(2))

Commencement Information

I3 Reg. 18 not in force at made date, see reg. 1(1)

I4 Reg. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 The meaning of a declaration of goods for “an outward processing procedure” is given in section 36(2) of the Act.

M2 Regulation 28A was inserted by S.I. 2019/486.

Goods to which relevant import duty provisions do not apply U.K.

19.—(1) Section 30C(3) of the Act does not apply to goods which are not—

(a) chargeable to duty under section 30C of the Act; or

(b) goods to which regulation 20 applies.

(2) HMRC must publish a notice specifying the evidence which is to be required, or is to be sufficient, for the purpose of showing whether goods removed to Great Britain from Northern Ireland fall within paragraph (1)(a) or (b).

Commencement Information

I5 Reg. 19 not in force at made date, see reg. 1(1)

I6 Reg. 19 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Modification of the application of import duty provisions U.K.

20.—(1) This regulation applies in relation to goods which—

(a) are subject to excise duty within the meaning given in section 53 of the Act (meaning of “excise duty”);

(b) are qualifying Northern Ireland goods;

(c) are removed from the European Union to Northern Ireland;

(d) merely pass through Northern Ireland before being removed to Great Britain; and

(e) are not non-commercial goods contained within accompanied baggage or personal gifts.

(2) Where this regulation applies—

(a) no other relevant import duty provision applies except provision made by or under any of—

(i) section 3 of the Act (obligation to declare goods for a Customs procedure on import);

(ii) section 21(1) to (4), (7) and (8) of the Act (Customs agents);

(iii) paragraphs 1 to 17 and 19 of Schedule 1 to the Act (Customs declarations);

(b) section 3(3) of the Act applies as if paragraph (b) were omitted; and

(c) paragraph 17(2) applies as if it read—

“(2) The goods are released to the free-circulation procedure when the declaration is accepted by HMRC.”.

Commencement Information

I7 Reg. 20 not in force at made date, see reg. 1(1)

I8 Reg. 20 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Reduction in amount of section 30C(1) duty U.K.

21.  Where—

(a) goods were imported into the United Kingdom as a result of their entry into Northern Ireland;

(b) the goods were chargeable to duty in accordance with section 30A of the Act;

(c) that duty was paid; and

(d) the goods were subsequently removed to Great Britain from Northern Ireland without leaving the United Kingdom,

the amount of duty applicable to the goods under section 30C(1) is to be reduced by the amount of duty paid on the goods in accordance with section 30A of the Act.

Commencement Information

I9 Reg. 21 not in force at made date, see reg. 1(1)

I10 Reg. 21 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Application of outward processing procedure U.K.

22.—(1) This paragraph applies where—

(a) goods are declared for an outward processing procedure in Great Britain;

(b) the goods are exported from the United Kingdom as a result of the removal of the goods from Great Britain in order to be processed outside the United Kingdom;

(c) the processing of the goods under the outward processing procedure consists in anything other than their repair by any person without charge; and

(d) at the end of the temporary period during which processing takes place the goods are imported into the United Kingdom as a result of their entry into Northern Ireland and removed to Great Britain.

(2) Where—

(a) paragraph (1) applies; and

(b) there is no breach of the terms of the declaration for the procedure, or of any other requirement in relation to the procedure, while the procedure has effect,

the value of the goods is to be reduced to take account of so much of that value as can be attributed to the goods as they stood before being exported.

(3) For the purposes of paragraph (2), the value of the goods is to be the greater of—

(a) zero; and

(b) an amount equal to—

where—

• A is the value of the processed goods at the time of acceptance of the Customs declaration of those goods for the free-circulation procedure; and

• B is the statistical value of the goods at the time when they were released to an outward processing procedure.

(4) Where—

(a) goods would fall within the description of a case to which regulation 31(1A) of the special procedures regulations M3 (valuation of goods regarded as chargeable goods) applies if they were goods imported in accordance with the outward processing procedure; and

(b) at the end of the temporary period during which processing takes place the goods are imported into the United Kingdom as a result of their entry into Northern Ireland and removed to Great Britain,

the value of the goods is to be reduced in accordance with paragraph (3) unless paragraph (5) applies.

(5) This paragraph applies if an HMRC officer is satisfied that the person who caused the breach referred to in regulation 31(1A)(d) of the special procedures regulations did so for the purposes of preventing a liability to duty under section 30C of the Act being incurred by any person.

Commencement Information

I11 Reg. 22 not in force at made date, see reg. 1(1)

I12 Reg. 22 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M3 Paragraph 1A was inserted by S.I. 2019/486.

Approvals and authorisations – corresponding provision U.K.

23.—(1) This regulation applies to any approval granted, or treated as granted, by HMRC under provision made by or under Part 1 of the Act (“the original approval provision”) which corresponds to an approval which may be granted in relation to goods removed to Great Britain from Northern Ireland under provision made by or under section 30C of the Act (“the corresponding provision”).

(2) An approval to which this regulation applies is to be treated as an approval granted by HMRC under the corresponding provision as well as an approval under the original approval provision.

(3) But paragraph (2) does not apply where the approval specifies that it only has effect in relation to goods arriving from a specified place.

(4) Where an approval was granted before IP completion day HMRC may amend the original conditions to which the approval is subject by notification to the person two whom the approval was granted as soon as reasonably practicable after IP completion day.

(5) In this regulation references to an approval include an authorisation.

Commencement Information

I13 Reg. 23 not in force at made date, see reg. 1(1)

I14 Reg. 23 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.