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

1. Introductory TextNext Match

2. PART 1 IntroductionPrevious MatchNext Match

   1. 1. Citation, commencement and interpretationPrevious MatchNext Match

   2. 2. Notices and notificationsPrevious MatchNext Match

3. PART 2 Importation of goods and goods potentially for exportPrevious MatchNext Match

   1. CHAPTER 1 PreliminaryPrevious MatchNext Match

      1. 3. Part 2 interpretationPrevious MatchNext Match

   2. CHAPTER 2 Goods not at riskPrevious MatchNext Match

      1. 4. Goods for the internal marketPrevious MatchNext Match

   3. CHAPTER 3 Importation of goods entering Northern IrelandPrevious MatchNext Match

      1. 5. Goods not chargeable under section 30APrevious MatchNext Match

      2. 6. Goods entering Northern Ireland - relevant goodsPrevious MatchNext Match

      3. 7. Application of provisions made by or under the ActPrevious MatchNext Match

      4. 7A. Amount of section 30A(3) duty for certain steel productsPrevious MatchNext Match

      5. 7B. Amount of section 30A(3) duty for certain steel products before 3 March 2021Previous MatchNext Match

      6. 8. Determination of section 30A chargePrevious MatchNext Match

      7. 9. Relief from section 30A dutyPrevious MatchNext Match

   4. CHAPTER 4 Goods potentially for export from Northern IrelandPrevious MatchNext Match

      1. 10. “At risk of subsequently being moved into the European Union” – definitionPrevious MatchNext Match

      2. 11. Goods not chargeable under section 40APrevious MatchNext Match

      3. 12. Goods potentially for export – relevant goodsPrevious MatchNext Match

      4. 13. Application of provisions made by or under the ActPrevious MatchNext Match

      5. 13A. Amount of section 40A(1) duty for certain steel productsPrevious MatchNext Match

      6. 13B. Amount of section 40A(1) duty for certain domestic steel productsPrevious MatchNext Match

      7. 13C. Amount of section 40A(1) duty for certain steel products before 3 March 2021Previous MatchNext Match

      8. 14. Determination of section 40A chargePrevious MatchNext Match

      9. 15. Amount of section 40A chargePrevious MatchNext Match

      10. 16. Relief from section 40A dutyPrevious MatchNext Match

   5. CHAPTER 5 Reliefs and repaymentPrevious MatchNext Match

      1. SECTION 1 IntroductionPrevious MatchNext Match

         1. 16A. Reliefs etc. – interpretationPrevious MatchNext Match

         2. 16B. EstablishmentPrevious MatchNext Match

         3. 16C. Relief agentsPrevious MatchNext Match

         4. 16CA. Undertaking leadPrevious MatchNext Match

      2. SECTION 2 Application, claims and waiversPrevious MatchNext Match

         1. 16D. Reliefs – application of Chapter 5Previous MatchNext Match

         2. 16E. Eligibility criteriaPrevious MatchNext Match

         3. 16F. Waiver of eligibility criteriaPrevious MatchNext Match

         4. 16G. Making a claimPrevious MatchNext Match

         5. 16H. Information and evidence in relation to claimsPrevious MatchNext Match

         6. 16I. Granting claims for reliefPrevious MatchNext Match

         7. 16J. Notifications further to a claim for reliefPrevious MatchNext Match

      3. SECTION 3 RepaymentPrevious MatchNext Match

         1. 16K. Repayment of dutyPrevious MatchNext Match

      4. SECTION 4 Errors and breachesPrevious MatchNext Match

         1. 16L. Section 4 – interpretationPrevious MatchNext Match

         2. 16M. Notification of limit breach or errorPrevious MatchNext Match

         3. 16N. Rectification of errors in claim for reliefPrevious MatchNext Match

         4. 16O. Liability to duty due to errorPrevious MatchNext Match

         5. 16P. Liability to duty on limit breachPrevious MatchNext Match

         6. 16PA. Further liability to dutyPrevious MatchNext Match

         7. 16Q. Recovery of dutyPrevious MatchNext Match

         8. 16R. Agents’ liabilityPrevious MatchNext Match

      5. SECTION 5 Records and InformationPrevious MatchNext Match

         1. 16S. Record keepingPrevious MatchNext Match

         2. 16SA. Provision of information by undertaking leadPrevious MatchNext Match

   6. CHAPTER 6 Repayment or remission of duty on production of evidencePrevious MatchNext Match

      1. SECTION 1 IntroductionPrevious MatchNext Match

         1. 16T. InterpretationPrevious MatchNext Match

         2. 16U. Repayment and remission agentsPrevious MatchNext Match

      2. SECTION 2 Application, claims and waiversPrevious MatchNext Match

         1. 16V. Repayment or remission – application of Chapter 6Previous MatchNext Match

         2. 16W. Making a claimPrevious MatchNext Match

         3. 16X. Time periods for claimsPrevious MatchNext Match

         4. 16Y. Cases where a claim cannot be madePrevious MatchNext Match

         5. 16Z. Claim for remission where duty is paidPrevious MatchNext Match

         6. 16Z1. Information and evidence in relation to claimsPrevious MatchNext Match

         7. 16Z2. Waiver of eligibility criteriaPrevious MatchNext Match

         8. 16Z3. Notifications of receipt and determination of a claim for repayment or remissionPrevious MatchNext Match

         9. 16Z4. Granting claims for repayment or remissionPrevious MatchNext Match

         10. 16Z5. Time of repaymentPrevious MatchNext Match

      3. SECTION 3 ErrorsPrevious MatchNext Match

         1. 16Z6. Notification of errorsPrevious MatchNext Match

         2. 16Z7. Rectification of errors in claim for repayment or remission before determination of claimPrevious MatchNext Match

         3. 16Z8. Repayments due to errorPrevious MatchNext Match

         4. 16Z9. Agents’ liabilityPrevious MatchNext Match

      4. SECTION 4 RecordsPrevious MatchNext Match

         1. 16Z10. Record keepingPrevious MatchNext Match

4. PART 3 Potentially imported goodsPrevious MatchNext Match

   1. 17. Part 3 interpretationPrevious MatchNext Match

   2. 18. Goods to which section 30C(1) duty does not applyPrevious MatchNext Match

   3. 19. Goods to which relevant import duty provisions do not applyPrevious MatchNext Match

   4. 20. Modification of the application of import duty provisionsPrevious MatchNext Match

   5. 21. Reduction in amount of section 30C(1) dutyPrevious MatchNext Match

   6. 22. Application of outward processing procedurePrevious MatchNext Match

   7. 23. Approvals and authorisations – corresponding provisionPrevious MatchNext Match

5. PART 4 Goods exported on removal from Northern IrelandPrevious MatchNext Match

   1. 24. Part 4 interpretationPrevious MatchNext Match

   2. 25. Goods exported on removal from Northern Ireland – establishmentPrevious MatchNext Match

   3. 25A. Treatment of qualifying Northern Ireland goods in Northern IrelandPrevious MatchNext Match

   4. 26. Retention of domestic goods statusPrevious MatchNext Match

   5. 27. Retention of domestic goods status – declarationsPrevious MatchNext Match

6. PART 5 Application of provision made by or under the customs and excise ActsPrevious MatchNext Match

   1. 28. Modification of section 9 of the Customs and Excise Management Act 1979Previous MatchNext Match

   2. 29. Application of the Customs and Excise (Transit) Regulations 1993Previous MatchNext Match

   3. 30. Application of the Customs Traders (Accounts and Records) Regulations 1995Previous MatchNext Match

   4. 31. Application of the Customs (Contravention of a Relevant Rule) Regulations 2003Previous MatchNext Match

   5. 32. Application of the Customs (Import Duty) (EU Exit) Regulations 2018Previous MatchNext Match

   6. 33. Application of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulation 2018Previous MatchNext Match

   7. 34. Application of the Customs Transit Procedures (EU Exit) Regulations 2018Previous MatchNext Match

   8. 35. Application of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019Previous MatchNext Match

   9. 36. Application of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020Previous MatchNext Match

7. PART 6 Consequential amendmentsPrevious MatchNext Match

   1. 37. Amendment of the Customs (Import Duty) (EU Exit Regulations) 2018Previous MatchNext Match

   2. 38. Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018Previous MatchNext Match

   3. 39. Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018Previous MatchNext Match

   4. 40. Amendment of the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019Previous MatchNext Match

   5. 41. Amendment of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019Previous MatchNext Match

   6. 42. Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020Previous MatchNext Match

   7. 43. Amendment of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020Previous MatchNext Match

8. Signature Previous MatchNext Match

9. Explanatory Note Previous Match