3.—(1) This regulation applies to goods if—
(a)they are Ukraine originating goods;
(b)they are imported into the United Kingdom as a result of their entry into Northern Ireland;
(c)they are moved by direct transport into Northern Ireland, other than from the European Union;
(d)they are not Union goods; and
(e)they are not relevant goods within the meaning of regulation 6 (goods entering Northern Ireland – relevant goods) of the NI Regulations.
(2) For the purpose of determining the amount of duty charged under section 30A(3) of the Act(1), goods to which this regulation applies are to be treated as relevant goods under regulation 6 of the NI Regulations.
4.—(1) This regulation applies to goods if—
(a)they are Ukraine originating goods;
(b)they are removed to Northern Ireland from Great Britain by direct transport; and
(c)they are not relevant goods within the meaning of regulation 12 (goods potentially for export – relevant goods) of the NI Regulations.
(2) For the purpose of determining the amount of duty charged under section 40A of the Act(2), goods to which this regulation applies are to be treated as relevant goods under regulation 12 of the NI Regulations.
Section 30A was inserted by section 2 of the 2020 Act.
Section 40A was inserted by section 1 of the 2020 Act.