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

Modification of the application of import duty provisions

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.”.