The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024

Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020

6.  After regulation 32 insert—

“Application of the Customs (Import Duty) (EU Exit) Regulations 2018 to repayments of duty following trade remedy repayment investigations or Trade Remedies Authority review

32A.— (1) Regulations 53A (trade remedy repayment investigations) and 53B (repayment of import duty following Trade Remedies Authority review) of the import duty regulations(1) apply for the purposes of duty charged under section 30A(3) or 40A of the Act(2) subject to the modifications in paragraph (3).

(2) Regulations 55 to 65 and 68 to 70 of the import duty regulations apply for the purposes of giving effect to paragraph (1) subject to the modifications in paragraph (3).

(3) The regulations referred to in paragraphs (1) and (2) are modified as follows—

(a) any references to “import duty” are to be read as references to duty chargeable under section 30A(3) or 40A of the Act;

(b) the reference to “chargeable goods” in regulation 56 (applications for remission and repayment of duty) is to be read as a reference to goods that are not Union goods(3);

(c) the reference to “inward processing, transit or storage procedure” in regulation 61(3)(b) (inspection of goods) is to be read as a reference to the applicable special procedure referred to in Article 210 of the UCC(4).”.

(1)

For these purposes, “the import duty regulations” means CIDEER (see regulation 1(2) of the NI Regulations).

(2)

For these purposes, “the Act” means TCTA (see regulation 1(2) of the NI Regulations).

(3)

For these purposes, “Union goods” is defined in section 37(1) of TCTA.

(4)

For these purposes, “the UCC” is defined in regulation 1(2) of the NI Regulations.