PART 2Importation of goods and goods potentially for export
CHAPTER 4Goods potentially for export from Northern Ireland
“At risk of subsequently being moved into the European Union” – definitionI1I810
For the purposes of section 40A of the Act “at risk of subsequently being moved into the European Union” in relation to goods means that they are not goods for the internal market.
Goods not chargeable under section 40AI2I911
1
Goods to which this regulation applies are not chargeable to duty under section 40A(1) of the Act.
2
This regulation applies to goods that are not domestic goods if they are—
a
goods for the internal market; and
b
subject to an inward processing procedure that was not discharged in accordance with paragraph 9(5) of Schedule 2 to the Act or regulation 26 of the special procedures regulations (temporary export of goods released to an inward processing procedure) when the goods were removed to Northern Ireland.
Goods potentially for export – relevant goodsI3I1012
1
Goods are “relevant goods” for the purposes of this Chapter if they—
a
are removed to Northern Ireland from Great Britain by direct transport;
b
are not goods to which regulation 11 applies;
c
are not domestic goods; and
d
are goods for the internal market.
2
In paragraph (1)(a) “moved by direct transport” has the same meaning as it has in Article 5(1) of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement.
Application of provisions made by or under the ActI4I1113
1
The relevant tariff provisions apply for the purposes of duty charged under section 40A in respect of relevant goods as if any reference to the importation of goods were to their removal to Northern Ireland from Great Britain F2and with the modifications in paragraph (3).
2
A provision is a “relevant tariff provision” if it is—
a
section 7(1) of the Act;
b
provision made by or under any of—
i
sections 9 to 15 of the Act, including as modified by any provision made by or under section 31 or 51 of the Act;
ii
section 17 of the Act; or
c
provision relating to relief contained in any of—
i
the Customs (Tariff Quotas) (EU Exit) Regulations 2020;
ii
the Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020;
iii
the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.
F13
Section 7(1) of the Act applies as if, in the Tariff of the United Kingdom—
a
where a term used corresponds to a term used in the Union customs legislation, the term were a reference to the corresponding term in the Union customs legislation, as the context requires;
b
in Part Two, in Section 1, in paragraph 9, for “Part 12 of the Customs (Import Duty) (EU Exit) Regulations 2018” there were substituted “Articles 71 to 76 of the Union Customs Code”;
c
in Part Four—
i
in paragraph 3, for “Part 12 of the Customs (Import Duty) (EU Exit) Regulations 2018” there were substituted “Articles 71 to 76 of the Union Customs Code”;
ii
in paragraph 17—
aa
for “regulations 18 and 23 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018” there were substituted “Article 86(4) of the Union Customs Code and Article 76 of the Delegated Regulation”;
bb
“United Kingdom” were omitted; and
iii
in paragraph 18, for the words from “the value of the processed goods” the first time they occur to the end there were substituted “Article 75 of the Delegated Regulation”;
iv
in paragraph 19, for the words from “(as defined in” to the end there were substituted “any amount of duty applicable shall be calculated on the basis of Article 75 of the Delegated Regulation”.
F11Amount of section 40A(1) duty for certain steel products13A
1
This regulation applies to goods if—
a
they are removed to Northern Ireland from Great Britain,
b
they are declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure,
c
they are not relevant goods,
d
they are not Union goods,
e
they are not domestic goods,
f
they are not goods to which regulation 11 applies,
g
the origin of the goods (as determined in accordance with the provisions of Union customs legislation in force relating to non-preferential origin) is neither in the United Kingdom nor in the European Union,
h
they would (ignoring this regulation) have been subject to an EU steel safeguarding measure, and
i
if they had instead been imported into a member State they would have benefitted from tariff-rate quota in relation to that measure.
2
For the purpose of determining the amount of duty charged under section 40A(1) of the Act in respect of goods to which this regulation applies—
a
the EU steel regulation does not apply, and
b
the steel safeguards notice applies as if references to import duty were to duty charged under section 40A(1).
F12Amount of section 40A(1) duty for certain domestic steel products13B
1
This regulation applies to goods if—
a
they are removed to Northern Ireland from Great Britain,
b
they are declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure,
c
they are domestic goods,
d
they are not relevant goods,
e
they are not Union goods,
f
they are not goods to which regulation 11 applies,
g
the origin of the goods (as determined in accordance with the provisions of Union customs legislation in force relating to non-preferential origin) is neither in the United Kingdom nor in the European Union,
h
they would (ignoring this regulation) have been subject to an EU steel safeguarding measure, and
i
if they had instead been imported into a member State they would have benefitted from tariff-rate quota in relation to that measure.
2
Where the person declaring the goods makes a relevant claim that is accepted by HMRC, the EU steel regulation does not apply for the purpose of determining the amount of duty charged under section 40A(1) of the Act in respect of the goods.
3
In this regulation “relevant claim” means a claim—
a
made in accordance with a procedure specified in a notice given by HMRC Commissioners, or
b
if no such notice is in force, made in accordance with the procedure set out in the steel notice provided all conditions in that notice are complied with.
4
HMRC Commissioners may by notice provide that a person who makes a relevant claim of the type mentioned in paragraph (3)(a) must notify the Secretary of State of the making of the claim.
5
The notice may provide—
a
that specified information must be included in the notification to the Secretary of State;
b
for the form and manner in which such a notification must be given;
c
that such a notification must be given within such period as is specified in the notice.
6
A notice under paragraph (3)(a) or (4)—
a
must be published;
b
may be withdrawn;
c
may be amended from time to time.
F12Amount of section 40A(1) duty for certain steel products before 3 March 202113C
1
This regulation applies to goods if—
a
they are removed to Northern Ireland from Great Britain,
b
they are declared before 3 March 2021, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure,
c
they are not domestic goods,
d
they are not relevant goods,
e
they are not Union goods,
f
they are not goods to which regulation 11 applies,
g
the origin of the goods (as determined in accordance with the provisions of Union customs legislation in force relating to non-preferential origin) is neither in the United Kingdom nor in the European Union,
h
they would (ignoring this regulation) have been subject to an EU steel safeguarding measure,
i
if they had instead been imported into a member State they would have benefitted from tariff-rate quota in relation to that measure, and
j
they would not have been subject to a domestic steel safeguarding measure (whether they would have benefited from a quota or were otherwise not subject to the measure) if—
i
the goods had been declared for the free-circulation procedure or the authorised use procedure in Great Britain, and
ii
that declaration had been accepted at the same time as the actual declaration was accepted.
2
Where the person declaring the goods makes a relevant claim that is accepted by HMRC, the EU steel regulation does not apply for the purpose of determining the amount of duty charged under section 40A(1) of the Act in respect of the goods.
3
In this regulation “relevant claim” means a claim made in accordance with the procedure set out in the steel notice provided all conditions in that notice are complied with.
Determination of section 40A chargeI5I1214
Amount of section 40A chargeI6I1315
1
Paragraph (2) applies for the purposes of determining the amount of duty applicable to any relevant goods chargeable to duty under section 40A of the Act.
2
Where—
a
a liability to import duty was incurred in respect of the goods in accordance with Part 1 of the Act or the EU Customs Code M1 as a result of their importation into the United Kingdom;
b
that duty was paid; and
c
after IP completion day, the goods subsequently moved from Great Britain to Northern Ireland without leaving the United Kingdom,
the amount of duty applicable to the goods under section 40A(1)(a) of the Act is to be reduced by the amount of duty paid in respect of the goods in accordance with Part 1 of the Act or the EU Customs Code.
3
In this regulation “EU Customs Code” means—
a
the UCC;
F3b
the Delegated Regulation;
c
Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code M2; and
d
Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446 M3.
Relief from section 40A dutyI7I1416
1
Relief from duty charged under section 40A of the Act is to be given in accordance with—
a
Union customs legislation (as applied to that duty by section 40A(4) of the Act);
F6d
Chapter 5 (reliefs and repayment).
2
For the purposes of paragraph (1)(a) relief given in accordance with Union customs legislation is to include relief in respect of cases described in the Personal Property Relief document.
3
In this regulation “the Personal Property Relief document” means the document entitled “Personal Property Relief”, version 1.0 dated 17th December 2020 M5 which describes cases where a claim for relief may apply, expressed by reference to—
a
the goods to which the relief applies;
b
the persons who may be a claimant or consignee for the purposes of the relief; and
c
the eligibility criteria which apply for the purposes of the relief.