10. 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.
11.—(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.
12.—(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.
13.—(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.
(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.
14. Regulations 13, 15 and 16 apply for the purpose of determining the amount of duty charged under section 40A of the Act.
15.—(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(1) 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;
(b)Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning provisions of the Union Customs Code(2);
(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(3); 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(4).
16.—(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);
(b)provision made by or under the Customs and Excise Duties (General Reliefs) Act 1979(5); and
(c)regulation 13.
(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(6) 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.
The legislation which constitutes the EU Customs Code has effect before IP completion day as a result of section 1A of the European Union (Withdrawal) Act 2018 (c. 16) and to a limited extent after IP completion day as a result of section 7A of that Act.
OJ L 343, 29.12.2015, p. 1.
OJ L 343, 29.12.2015, p. 558.
OJ L 69, 15.3.2016, p. 1.
Available electronically from https://www.gov.uk/government/publications/reference-document-for-northern-ireland-personal-property-relief. A person unable to access the document electronically may access it while government advice on social distancing and unnecessary travel applies, in hard copy free of charge on application to 07741835049, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.