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12.—(1) Goods are “relevant goods” for the purposes of this Chapter if they—
(a)are removed to Northern Ireland from Great Britain by direct transport;
(b)are not goods to which regulation 11 applies;
(c)are not domestic goods; and
(d)are goods for the internal market.
(2) In paragraph (1)(a) “moved by direct transport” has the same meaning as it has in Article 5(1) of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement.
Commencement Information
I1Reg. 12 not in force at made date, see reg. 1(1)
I2Reg. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.