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The Customs (Northern Ireland) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1605
- PART 5
- Regulation 33
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Application of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulation 2018U.K.
This section has no associated Explanatory Memorandum
33. Parts 1 to 3, Chapters 1, 2, 4 and 5 of Part 4 and Part 5 of the special procedures regulations apply for the purposes of duty charged under section 30C of the Act as if—
(a)any reference to chargeable goods were to goods removed to Great Britain from Northern Ireland;
(b)any reference to the importation of goods were to their removal to Great Britain from Northern Ireland;
(c)any reference to import duty were to duty charged under section 30C of the Act; and
(d)in regulation 2—
(i)in the definition of “accompanied baggage”, for “the United Kingdom”, in both places it occurs, there were substituted “ Great Britain ”; and
(ii)for the definition of “qualifying traveller” there were substituted—
““qualifying traveller” means an individual who—
(a)is not resident in Great Britain or the Isle of Man and is arriving in Great Britain for a temporary stay; or
(b)is resident in Great Britain or the Isle of Man and is returning after a temporary stay outside Great Britain and the Isle of Man;”.
Commencement Information
I1Reg. 33 not in force at made date, see reg. 1(1)
I2Reg. 33 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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