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

[F1 SECTION 1 U.K. Introduction

Textual Amendments

F1 Pt. 2 Ch. 5 inserted (31.12.2020 for specified purposes, 4.9.2021 for specified purposes) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(4)(5), 6(8); S.I. 2021/983, reg. 2

Reliefs etc. – interpretation U.K.

16A.   In this Chapter—

“applicable de minimis state aid limit” has the meaning given in regulation 16E(2);

“claim for relief” means a claim made in accordance with Section 2 that relief be granted in respect of goods;

“claimant” means a person who makes a claim for relief;

“customs declaration” has the meaning given in Article 5(12) of the UCC;

“eligibility criteria” means the criteria described in regulation 16E(1);

“fiscal year” in relation to an undertaking has the meaning given in the EU regulation referred to in regulation 16E(2) which applies in relation to the undertaking;

“principal” has the meaning given in regulation 16C(1);

“relief” means relief, calculated in accordance with regulation 16I, from a liability to duty under section 30A(3) or 40A(1);

“relief agent” has the meaning given in regulation 16C(1).

Commencement Information

I1 Reg. 16A in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

Establishment U.K.

16B.   In this Chapter, a person is established in the United Kingdom—

(a) in the case of an individual, where the individual is resident in the United Kingdom; and

(b) in any other case, where the person—

(i) has a registered office in the United Kingdom; or

(ii) has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform.

Commencement Information

I2 Reg. 16B in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

Relief agents U.K.

16C.— (1) A person (a “principal”) may appoint any other person (a “relief agent”) to act on the principal’s behalf for the purposes of this Chapter.

(2) A person may not act as a relief agent unless the person—

(a) is appointed to act in the capacity of a customs representative as described by Article 5(6) of the UCC on behalf of the principal; or

(b) is established in the United Kingdom.

(3) The relief agent must disclose their appointment to HMRC in each claim for relief which is made as agent on behalf of the principal.

(4) Where a claim for relief is made in a customs declaration, a statement made to HMRC for the purposes of Article 19(1) of the UCC is to be treated as a disclosure of the appointment as a relief agent for the purposes of paragraph (3).

(5) The effect of an appointment of a person as a relief agent is that anything done under, or otherwise for the purposes of, this Chapter by, or in relation to, the agent is regarded as done under, or otherwise for the purposes of, this Chapter by, or in relation to, the principal (and not by the agent).]

Commencement Information

I3 Reg. 16C in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)