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20.—(1) This regulation applies in relation to goods which—
(a)are subject to excise duty within the meaning given in section 53 of the Act (meaning of “excise duty”);
(b)are qualifying Northern Ireland goods;
(c)are removed from the European Union to Northern Ireland;
(d)merely pass through Northern Ireland before being removed to Great Britain; and
(e)are not non-commercial goods contained within accompanied baggage or personal gifts.
(2) Where this regulation applies—
(a)no other relevant import duty provision applies except provision made by or under any of—
(i)section 3 of the Act (obligation to declare goods for a Customs procedure on import);
(ii)section 21(1) to (4), (7) and (8) of the Act (Customs agents);
(iii)paragraphs 1 to 17 and 19 of Schedule 1 to the Act (Customs declarations);
(b)section 3(3) of the Act applies as if paragraph (b) were omitted; and
(c)paragraph 17(2) applies as if it read—
“(2) The goods are released to the free-circulation procedure when the declaration is accepted by HMRC.”.
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