(This note is not part of the Regulations)
These Regulations bring into force for all remaining purposes the provisions of Chapter 5 of Part 2 of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), together with the amendments made to Chapter 5 by the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958). Chapter 5 provides for the relief or repayment of duty for all goods charged under section 30A(3) (importation of goods: Northern Ireland) of the Taxation (Cross-border Trade) Act 2018, and for non-domestic goods charged under section 40A(1) (removal to Northern Ireland of at risk goods etc) of that Act where such relief or repayment would not breach de minimis state aid limits.
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.