There are currently no known outstanding effects for the The Customs (Northern Ireland) (EU Exit) Regulations 2020, Section 35.
35. Parts 1 and 2 of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 M1 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; and
(b)any reference to the importation of goods were to their removal to Great Britain from Northern Ireland.
Commencement Information
I1Reg. 35 not in force at made date, see reg. 1(1)
I2Reg. 35 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1S.I. 2019/487. Regulation 1(3) provides that these Regulations cease to have effect at the end of the period of 12 months beginning with the day appointed for their coming into force under section 52 of the Taxation (Cross-border Trade) Act 2018.
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