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The Customs (Northern Ireland) (EU Exit) Regulations 2020
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PART 1
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PART 1 U.K.Introduction
Citation, commencement and interpretationU.K.
1.—(1) These Regulations may be cited as the Customs (Northern Ireland) (EU Exit) Regulations 2020 and come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.
(2) In these Regulations—
“the Act” means the Taxation (Cross-border Trade) Act 2018;
“the import duty regulations” means the Customs (Import Duty) (EU Exit) Regulations 2018 M1;
“the special procedures regulations” means the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 M2;
“the UCC” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code as it has effect in EU law M3.
Commencement Information
I1Reg. 1 not in force at made date, see reg. 1(1)
I2Reg. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1S.I. 2018/1248, amended by S.I. 2019/326, 2019/486, 2019/1215, 2019/1346, 2020/967, 2020/1088, 2020/1234, 2020/1431, 2020/1491 and 2020/1552.
M2S.I. 2018/1249, amended by S.I. 2019/108, 2019/326, 2019/486, 2019/1215, 2019/1346, 2020/1088 and 2020/1552.
M3OJ No. L 269, 10.10.2013, p. 1.
Notices and notificationsU.K.
2.—(1) In these Regulations, a notice or notification means one made in writing and a requirement to notify is to be read accordingly.
(2) A notice published by HMRC under these Regulations may make different provision for different cases or different purposes.
Commencement Information
I3Reg. 2 not in force at made date, see reg. 1(1)
I4Reg. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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