PART 4 U.K. Goods exported on removal from Northern Ireland

Retention of domestic goods status – declarations U.K.

27.—(1) This regulation applies to goods mentioned in regulation 26(5).

(2) Provision made by or under the following provisions apply to the goods to which this regulation applies with the modifications described—

(a) section 3 of the Act (obligation to declare goods for a Customs procedure on import) as if subsection (3)(b) were omitted;

(b) section 21(1) to (4), (7) and (8) of the Act (Customs agents); and

(c) paragraphs 1 to 17 and 19 of Schedule 1 to the Act (Customs declarations) as if paragraph 17(2) read—

“(2) The goods are released to the free-circulation procedure when the declaration is accepted by HMRC.”.

Commencement Information

I1 Reg. 27 not in force at made date, see reg. 1(1)

I2 Reg. 27 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.