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There are currently no known outstanding effects for the The Customs (Transitional) (EU Exit) Regulations 2020, CHAPTER 2.
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8.—(1) Subject to regulation 9, where the EU Customs Code ceases to apply to goods in Great Britain in accordance with Article 49(1) of the EU withdrawal agreement the goods are to be treated as chargeable goods for the purposes of Part 1 of the Act.
(2) Where a requirement under the EU Customs Code has been met or not met in relation to the goods, any equivalent requirement imposed by or under the Act is to be treated as met or not met, as the case may be, in relation to the goods.
(3) Any approval or authorisation granted for a procedure under the EU Customs Code which existed immediately before IP completion day and applied in relation to the goods after IP completion day is to be treated as an approval or authorisation granted for the equivalent procedure by or under the Act.
(4) An approval or authorisation treated under paragraph (3) as granted is subject to such further conditions specified in or under the special procedure regulations.
(5) HMRC may amend the original conditions to which an approval or authorisation treated under paragraph (3) as granted is subject by notification to the person to whom the approval was granted as soon as reasonably practical after Article 49(1) of the EU withdrawal agreement ceases to apply.
(6) The treatment of goods under this regulation as chargeable goods does not—
(a)affect the application of the EU Customs Code to the goods prior to the EU Customs Code ceasing to apply in accordance with Article 49(1) or anything duly done or suffered under it;
(b)affect any right, privilege, obligation or liability, acquired, accrued or incurred in relation to the goods under the EU Customs Code or any enactment in relation to the EU Customs Code;
(c)affect any penalty, forfeiture, or punishment incurred in respect of any offence under the EU Customs Code; or
(d)affect or prevent any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment.
Commencement Information
I1Reg. 8 not in force at made date, see reg. 1(2)
I2Reg. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
9.—(1) Where the EU Customs Code ceases to apply to non-Union goods [F1in Great Britain] as a result of the conditions in Article 322, 323, 323a or 324 of the IA being met, those goods are to be treated as domestic goods for the purposes of Part 1 of the Act.
(2) Where the EU customs code ceases to apply to Union goods [F2in Great Britain] in accordance with Article 49(1) of the EU withdrawal agreement those goods are to be treated as domestic goods for the purposes of Part 1 of the Act.
(3) Paragraph (2) does not apply to Union goods that are subject to an EU end-use procedure at IP completion day.
(4) The treatment of goods under this regulation as domestic goods does not—
(a)affect the application of the EU Customs Code to the goods prior to the EU Customs Code ceasing to apply in accordance with Article 49(1) or anything duly done or suffered under it;
(b)affect any right, privilege, obligation or liability, acquired, accrued or incurred in relation to the goods under the EU Customs Code or any enactment in relation to the EU Customs Code;
(c)affect any penalty, forfeiture, or punishment incurred in respect of any offence under the EU Customs Code; or
(d)affect or prevent any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment.
(5) For the purposes of this regulation “EU end–use procedure” has the same meaning as at Article 210(c) of the UCC.
Textual Amendments
F1Words in reg. 9(1) inserted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 5(3)(a)
F2Words in reg. 9(2) inserted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 5(3)(b)
Commencement Information
I3Reg. 9 not in force at made date, see reg. 1(2)
I4Reg. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
9A.—(1) Non-Union goods subject to Article 49(1) of the EU withdrawal agreement are to be treated for the purposes of section 30A of the Act as imported into the United Kingdom as a result of their entry into Northern Ireland at the time the EU Customs Code ceases to apply to those goods in accordance that Article where—
(a)the goods are imported into the United Kingdom as a result of their entry into Northern Ireland before IP completion day; and
(b)the goods are in Northern Ireland when that Article ceases to apply.
(2) Non-Union goods subject to Article 49(1) of the EU withdrawal agreement are to be treated for the purposes of section 40A of the Act as removed to Northern Ireland from Great Britain at the time the EU Customs Code ceases to apply to those goods in accordance with that Article where—
(a)the goods were imported into the United Kingdom before IP completion day as a result of their entry into Great Britain;
(b)the goods are subject to an EU transit procedure at IP completion day; and
(c)the goods are located in Northern Ireland when that Article ceases to apply.
(3) Paragraph (1) does not apply where the EU Customs Code ceases to apply to non- Union goods in Northern Ireland as a result of the conditions in Article 322, 323, 323a or 324 of the IA being met.
(4) The treatment of goods under this regulation as imported into the United Kingdom or removed to Northern Ireland from Great Britain does not—
(a)affect the application of the EU Customs Code to the goods prior to the EU Customs Code ceasing to apply in accordance with Article 49(1) or anything duly done or suffered under it;
(b)affect any right, privilege, obligation or liability, acquired, accrued or incurred in relation to the goods under the EU Customs Code or any enactment in relation to the EU Customs Code;
(c)affect any penalty, forfeiture, or punishment incurred in respect of any offence under the EU Customs Code; or
(d)affect or prevent any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment.
(5) In this regulation “EU transit procedure” has the same meaning as at Article 210(a) of the UCC.]
Textual Amendments
F3Reg. 9A inserted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 5(4)
10.—(1) A declaration for the EU export procedure or an EU re-export declaration is to be treated as withdrawn on the expiry of the relevant time period in Annex III of the EU withdrawal agreement where—
(a)the goods declared in the declaration are located in Great Britain; and
(b)the declaration was made prior to IP completion day.
(2) For the purposes of this regulation—
“EU export procedure” has the same meaning as it has in Article 269 of the UCC;
“EU re-export declaration” has the same meaning as it has in Article 270 of the UCC.
Commencement Information
I5Reg. 10 not in force at made date, see reg. 1(2)
I6Reg. 10 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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