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

Amendment of the Customs (Import Duty) (EU Exit Regulations) 2018 U.K.

37.—(1) The import duty regulations are amended as follows.

(2) In regulation 41(1)(d), at the end insert “ or removed from Great Britain to Northern Ireland ”.

(3) In regulation 43(14), in the definition of “relevant duties and taxes”, after “import duty” in sub-paragraph (a) insert “ or duty charged under section 30C of the Act ”.

(4) In regulation 62—

(a) in paragraph (6)—

(i) at the end of sub-paragraph (b) insert “ where the removal is from Great Britain, and in accordance with Union customs legislation where the removal is from Northern Ireland ”;

(ii) omit the “or” at the end of sub-paragraph (b) and after that sub-paragraph insert—

“(ba) removed from Great Britain to Northern Ireland; or”; and

(b) for paragraph (7) substitute—

“(7) Where HMRC consents to the destruction or dismantling of the goods it may also consent to—

(a) the removal from the United Kingdom of any remains or components of the goods in accordance with the applicable export provisions where the removal is from Great Britain, and in accordance with Union customs legislation M1 where the removal is from Northern Ireland; or

(b) the removal of any remains or components of the goods from Great Britain to Northern Ireland.”.

(5) In regulation 67(2)(a)(ii), at the end insert “ where the removal is from Great Britain, and in accordance with Union customs legislation where the removal is from Northern Ireland ”.

(6) In regulation 86(4)(b), at the end insert “ where the holder of the decision was notified of the annulment under Article 27(2) of the UCC before IP completion day ”.

(7) In regulation 98—

(a) in paragraph (1)(b)—

(i) after “import duty” insert “ and duty under section 30C of the Act ”;

(ii) after “the United Kingdom” insert “ and goods removed from Northern Ireland to Great Britain ”; and

(iii) after “proposed importations” insert “ and removals from Northern Ireland to Great Britain ”; and

(b) in paragraph (2), after “import duty”, in both places it occurs, insert “ or duty under section 30C of the Act ”.

(8) In regulation 99—

(a) in paragraph (1)(d)(i), at the end insert “ and duty charged under section 30C of the Act ”; and

(b) in paragraph (3), after “import duty” insert “ or duty charged under section 30C of the Act ”.

(9) In regulation 102(1)—

(a) after “United Kingdom”, in the first place it occurs, insert “ as a result of their removal from Great Britain ”;

(b) in sub-paragraph (a), for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”; and

(c) in sub-paragraph (b), for “the United Kingdom” substitute “ Great Britain ”.

(10) In regulation 103(1), for “the United Kingdom” substitute “ Great Britain ”.

(11) In regulation 104(1), for “the United Kingdom” substitute “ Great Britain ”.

(12) In regulation 105—

(a) in paragraph (1)—

(i) for “the United Kingdom”, in the second place it occurs, substitute “ Great Britain ”; and

(ii) in sub-paragraph (b), for “the United Kingdom” substitute “ Great Britain ”; and

(b) in paragraph (2)—

(i) for “the United Kingdom”, in the third place it occurs, substitute “ Great Britain ”; and

(ii) in sub-paragraph (b), for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”.

Commencement Information

I1 Reg. 37 not in force at made date, see reg. 1(1)

I2 Reg. 37 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 “Union customs legislation” is defined in section 37 of the Act. The definition was inserted by paragraph 6 of Schedule 1 to the 2020 Act.