There are currently no known outstanding effects for the The Customs (Northern Ireland) (EU Exit) Regulations 2020, Section 25A.
25A. Qualifying Northern Ireland goods that are in Northern Ireland and are not domestic goods are to be treated as if they were domestic goods for the purposes of Part 1 of the Act (import duty).]
Textual Amendments
F1Reg. 25A inserted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(3)
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