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

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

18.—(1) Section 30C(1) of the Act does not apply to goods to which paragraph (2) or (3) 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(1); 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(2) (outward processing – goods regarded as domestic goods).

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

(1)

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

(2)

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