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

Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 U.K.

38.—(1) The special procedures regulations are amended as follows.

(2) In regulation 2(1)—

(a) in the definition of “the temporary admission document” for “published on 27 November 2018” substitute “ version 3.0, published on 17 December 2020 ”M1 ; and

(b) at the appropriate place, insert—

““established in Northern Ireland” means—

(a) in the case of an individual, where the individual is resident in Northern Ireland;

(b) in all other cases, where that person—

(i) has a registered office in Northern Ireland; or

(ii) has a permanent place in Northern Ireland from which the person carries out activities for which the person is constituted to perform;”.

(3) In regulation 7—

(a) in paragraph (2)—

(i) at the end of sub-paragraph (c)(ii) insert “ or ”;

(ii) omit the “or” at the end of sub-paragraph (d); and

(iii) omit sub-paragraph (e); and

(b) after paragraph (2), insert—

“(3) HMRC may publish a notice specifying other circumstances in which paragraph (2) is to apply.”.

(4) In regulation 17(6)—

(i) omit the “or” at the end of sub-paragraph (b); and

(ii) at the end of sub-paragraph (c) insert “ ; or ”;

(iii) after sub-paragraph (c) insert—

“(d) the warehouse and a location in Northern Ireland.”.

(5) In regulation 21—

(a) in paragraph (2)—

(i) in sub-paragraph (a), for “there” substitute “ in Great Britain ”; and

(ii) in sub-paragraph (d), after “exported” insert “ or removed to Northern Ireland ”;

(b) in paragraph (3), at the end insert “ or, in the case of a removal from Great Britain to Northern Ireland, the date the goods left Great Britain in the course of their removal to Northern Ireland ”;

(c) in paragraph (4), at the end insert “ or, in the case of a removal of goods from Great Britain to Northern Ireland, the amended authorisation must not permit that period to be longer than 12 months beginning with the date the goods left Great Britain in the course of their removal to Northern Ireland ”; and

(d) in paragraph (5)(b), at the end insert “ or removed to Northern Ireland ”.

(6) In regulation 23(3)(a), at the end insert “ or their removal from Great Britain to Northern Ireland ”.

(7) In regulation 26—

(a) in paragraph (1), after “applicable export provisions” insert “ or removed to Northern Ireland ”;

(b) in paragraph (2)(a)—

(i) after “exported” insert “ or removed to Northern Ireland ”; and

(ii) for “the United Kingdom” substitute “ Great Britain ”; and

(c) in paragraph (4)—

(i) in sub-paragraph (a), for “the United Kingdom” substitute “ Great Britain ”; and

(ii) in sub-paragraph (b), for “the United Kingdom” substitute “ Great Britain ”.

(8) In regulation 33(3)(a), for “the United Kingdom” substitute “ Great Britain ”.

(9) In regulation 36(1)(a), after “the United Kingdom” insert “ or in Northern Ireland ”.

(10) In regulation 37(1)(b), at the end insert “ or are removed to Northern Ireland ”.

(11) In regulation 39—

(a) for “the United Kingdom”, in the first place it occurs, substitute “ Great Britain ”; and

(b) at the end insert “ or removed to Northern Ireland ”.

(12) In regulation 43(4)(b)(i), at the end insert “ or removed to Northern Ireland ”.

(13) Omit regulation 45(6)(g).

(14) In regulation 47(6), after “the United Kingdom”, in both places it occurs insert “ or removed to Northern Ireland ”.

Commencement Information

I1 Reg. 38 not in force at made date, see reg. 1(1)

I2 Reg. 38 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 Available electronically from https://www.gov.uk/government/publications/reference-document-for-temporary-admission-eligible-goods-and-conditions-for-relief. A person unable to access the document electronically may access it while government advice on social distancing and unnecessary travel applies, in hard copy free of charge on application to 07741835049, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.