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There are currently no known outstanding effects for the The Customs (Northern Ireland) (EU Exit) Regulations 2020, Section 27.
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27.—[F1(1) This regulation applies to goods (“regulation 27 goods”) that are—
(a)mentioned in regulation 26(5); and
(b)specified in a notice published by HMRC.]
(2) Provision made by or under the following provisions apply to [F2regulation 27 goods] with the modifications described—
(a)section 3 of the Act (obligation to declare goods for a Customs procedure on import) as if subsection (3)(b) were omitted;
(b)section 21(1) to (4), (7) and (8) of the Act (Customs agents); F3...
[F4(ba)section 34 of the Act (presentation of goods to Customs on import or export); and]
(c)paragraphs 1 to 17 and 19 of Schedule 1 to the Act (Customs declarations) as if paragraph 17(2) read—
“(2) The goods are released to the free-circulation procedure when the declaration is accepted by HMRC.”.
[F5(3) The provisions referred to in paragraph (2) apply as if any reference to “chargeable goods” were a reference to regulation 27 goods.
(4) HMRC must publish a notice for the purposes of paragraph (1).]
Textual Amendments
F1Reg. 27(1) substituted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(a)
F2Words in reg. 27(2) substituted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(b)(i)
F3Word in reg. 27(2)(b) omitted (31.1.2024) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(b)(ii)
F4Reg. 27(2)(ba) and word inserted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(b)(iii)
F5Reg. 27(3)(4) inserted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(c)
Commencement Information
I1Reg. 27 not in force at made date, see reg. 1(1)
I2Reg. 27 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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