PART 2Importation of goods and goods potentially for export

CHAPTER 3Importation of goods entering Northern Ireland

Relief from section 30A duty9.

Relief from duty charged under section 30A(3) of the Act is to be given in accordance with—

(a)

Union customs legislation (as applied to that duty by section 30A(3) of the Act);

(b)

provision made by or under the Customs and Excise Duties (General Reliefs) Act 1979 M1; F1...

(c)

F2regulations 7 F3and 7A F4; and

F5(d)

Chapter 5 (reliefs and repayment).