PART 2Importation of goods and goods potentially for export
CHAPTER 4Goods potentially for export from Northern Ireland
Relief from section 40A duty16
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 197915; 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 202016 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.