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The Customs (Northern Ireland) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1605
- PART 4
- Regulation 27
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Retention of domestic goods status – declarations
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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.”.
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