The Customs (Northern Ireland) (EU Exit) Regulations 2020
PART 1Introduction
1Citation, commencement and interpretation
2Notices and notifications
PART 2Importation of goods and goods potentially for export
CHAPTER 1Preliminary
3Part 2 interpretation
CHAPTER 2Goods not at risk
4Goods for the internal market
CHAPTER 3Importation of goods entering Northern Ireland
5Goods not chargeable under section 30A
6Goods entering Northern Ireland - relevant goods
7Application of provisions made by or under the Act
8Determination of section 30A charge
9Relief from section 30A duty
CHAPTER 4Goods potentially for export from Northern Ireland
10“At risk of subsequently being moved into the European Union” – definition
11Goods not chargeable under section 40A
12Goods potentially for export – relevant goods
13Application of provisions made by or under the Act
14Determination of section 40A charge
15Amount of section 40A charge
16Relief from section 40A duty
PART 3Potentially imported goods
17Part 3 interpretation
18Goods to which section 30C(1) duty does not apply
19Goods to which relevant import duty provisions do not apply
20Modification of the application of import duty provisions
21Reduction in amount of section 30C(1) duty
22Application of outward processing procedure
23Approvals and authorisations – corresponding provision
PART 4Goods exported on removal from Northern Ireland
24Part 4 interpretation
25Goods exported on removal from Northern Ireland – establishment
26Retention of domestic goods status
27Retention of domestic goods status – declarations
PART 5Application of provision made by or under the customs and excise Acts
28Modification of section 9 of the Customs and Excise Management Act 1979
29Application of the Customs and Excise (Transit) Regulations 1993
30Application of the Customs Traders (Accounts and Records) Regulations 1995
31Application of the Customs (Contravention of a Relevant Rule) Regulations 2003
32Application of the Customs (Import Duty) (EU Exit) Regulations 2018
33Application of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulation 2018
34Application of the Customs Transit Procedures (EU Exit) Regulations 2018
35Application of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019
36Application of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020
PART 6Consequential amendments
37Amendment of the Customs (Import Duty) (EU Exit Regulations) 2018
38Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
39Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018
40Amendment of the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019
41Amendment of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019
42Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
43Amendment of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020

2020 No. 1605

Exiting The European Union
Customs

The Customs (Northern Ireland) (EU Exit) Regulations 2020

Made

Laid before the House of Commons

Coming into force in accordance with regulation 1

The Treasury make the following Regulations in exercise of the powers conferred by sections 19, 30B, 30C(5) to (7), 31(6), 32(7), (8) and (13), 33(4A)(b), (4B) and (6)(b), 40(6) and (7), 40A(2), 40B, 52(2) and 56(1) of, and paragraphs 1, 5, 6, 7 and 23 of Schedule 2 to, the Taxation (Cross-border Trade) Act 20181.

The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union that the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.