PART 3 U.K.Potentially imported goods

Goods to which section 30C(1) duty does not apply U.K.

18.—(1) Section 30C(1) of the Act does not apply to goods to which paragraph (2) [F1 , (3) or (3A)] applies.

(2) This paragraph applies to goods described in regulation 105 of the import duty regulations (goods regarded as domestic goods: fish) which—

(a) were brought to the United Kingdom as a result of being brought to Northern Ireland; and

(b) were subsequently removed to Great Britain from Northern Ireland without leaving the United Kingdom.

(3) This paragraph applies to goods which—

(a) were declared for an outward processing procedure in Great Britain M1 ; and

(b) would, if they were subsequently imported into the United Kingdom by entering Great Britain, have continued to be regarded as domestic goods under—

(i) section 36(6) of the Act (outward processing procedure); or

(ii) regulation 28A of the special procedures regulations M2 (outward processing – goods regarded as domestic goods).

[F2 (3A) This paragraph applies to goods which—

(a) were removed to Northern Ireland from Great Britain and remain outside Great Britain for a temporary period (“the relevant period”);

(b) were domestic goods at the time of the removal to Northern Ireland from Great Britain;

(c) were not removed from the United Kingdom during the relevant period other than to enter the Isle of Man; and

(d) have not undergone any substantive changes during the relevant period.

(3B) For the purposes of paragraph (3A)(d) goods do not undergo a substantive change where any change is the result of any of the following—

(a) normal depreciation;

(b) repair, including overhaul;

(c) maintenance, including adjustments or measures to preserve the goods or ensure compliance with technical requirements for their use.]

(4) The goods to which paragraph (2) [F3 , (3) or (3A)] applies are to be treated as “other goods” for the purposes of section 30C(2) of the Act.

Textual Amendments

F1 Words in reg. 18(1) substituted (22.4.2021) by The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/483), regs. 1(2), 2(2)(a)

F2 Reg. 18(3A)(3B) inserted (22.4.2021) by The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/483), regs. 1(2), 2(2)(b)

F3 Words in reg. 18(4) substituted (22.4.2021) by The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/483), regs. 1(2), 2(2)(c)

Modifications etc. (not altering text)

C1 Reg. 18(3A) modified (22.4.2021) by S.I. 2020/1546, reg. 35 (as inserted by The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/483), regs. 1(2), 3(2))

Commencement Information

I1 Reg. 18 not in force at made date, see reg. 1(1)

I2 Reg. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 The meaning of a declaration of goods for “an outward processing procedure” is given in section 36(2) of the Act.

M2 Regulation 28A was inserted by S.I. 2019/486.