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

Type Statutory-Instrument
Publication 2020-12-18
Last updated 2025-07-16
State In force
Department King's Printer of Acts of Parliament
Source legislation.gov.uk
PDF Download
articles Not indexed
Reform history JSON API

[^key-91de14eed018c2c90d2229a5c55bac8c]: Words in reg. 16G(1)(b)(i) inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 10(a); S.I. 2023/1050, reg. 2(b)

[^key-920b5bd3342e6b8fbd47d1a7de3ebb6a]: Words in reg. 16M(2)(a) inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 13(b); S.I. 2023/1050, reg. 2(b)

[^key-92e60502e306b039c5ef9605a9a741b2]: Reg. 16J in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))

[^key-943a59a9fa292757ea5521464d67ae0a]: Reg. 26 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-94aa6112142cbc91203b3d6dce98bff6]: Words in reg. 16J(2) omitted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by virtue of The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 12(a)(i); S.I. 2023/1050, reg. 2(b)

[^key-953eaddd1eb5012ee486bde0363322bb]: Reg. 10 not in force at made date, see reg. 1(1)

[^key-954792b9f662a03db711bb9e1716bcd5]: Reg. 19 not in force at made date, see reg. 1(1)

[^key-97ddd1f272800e684ca3b31a2cc1a743]: Reg. 7 not in force at made date, see reg. 1(1)

[^key-99d438e18c667b6941a034a1a846baff]: Reg. 38 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-9ba24bbea7e735154005d92a38b77126]: Reg. 37 not in force at made date, see reg. 1(1)

[^key-9be82fa153d37e99322f34b78ca4f1ff]: Reg. 34 not in force at made date, see reg. 1(1)

[^key-9c714836b71ee224547350e336bb1cb8]: Words in reg. 16(1)(c) inserted (with effect in accordance with Sch. 20 para. 4(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 20 para. 4(3)(b)

[^key-9e83703b49153c835dd384bf9a49c092]: Reg. 16E(1)(aa)(ab) inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 7(b); S.I. 2023/1050, reg. 2(b)

[^key-9f504c865d835a81da1d0bd4dfc1ef86]: Reg. 13 not in force at made date, see reg. 1(1)

[^key-a3b5fe47ed0533c1f2b11d9f92a003e3]: Reg. 12 not in force at made date, see reg. 1(1)

[^key-a3e359efd25fec967be261d2552d7c52]: Reg. 16J(3)(b) substituted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 12(d); S.I. 2023/1050, reg. 2(b)

[^key-a5ffd9b581aa8735795a53135861f498]: Words in reg. 16G(2)(a)(ii) substituted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 10(c)(i); S.I. 2023/1050, reg. 2(b)

[^key-a67e2f301d2d1b30d8f72461528ec349]: Pt. 2 Ch. 6 inserted (30.6.2023) by The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/618), regs. 1, 2(2)

[^key-a68c15e0c56d3844ac8ef02d26179c91]: Reg. 16S in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))

[^key-a7aaabe163b0419b53ba1498cebbc82c]: Reg. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-a8220c8d6879f3959ce997a8d8144b7c]: Reg. 27(2)(ba) and word inserted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(b)(iii)

[^key-a839f046ab60e30378ae5cf72d5db740]: Words in reg. 27(2) substituted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(b)(i)

[^key-aacc7865c386edd7bbd29131a42e85c5]: Reg. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-aafafbadf55d2bfa836f4ed4ac6b6132]: Words in reg. 16J(5) inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 12(g); S.I. 2023/1050, reg. 2(b)

[^key-af10c74f57d905994a4d2e18948e1697]: Reg. 16I in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))

[^key-afcc8a9e381a35177777842538127fe0]: Reg. 16E in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))

[^key-b007aad46b09d1a906e1f21653019d59]: Reg. 27(1) substituted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(a)

[^key-b01de5795e4970927cd3d5ab7d6e1f22]: Reg. 20 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-b05c0a961c775a49000cbca79b913b81]: Regs. 13B, 13C inserted (with effect in accordance with Sch. 20 para. 5(3) of the amending Act) by Finance Act 2021 (c. 26), Sch. 20 para. 5(1)

[^key-b1d23e9b4b17afeb9c0885c063f4b1ec]: Words in reg. 16E(2)(b) substituted (12.6.2024) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 7(3)(b)

[^key-b21b1952f768b86806cb24077a9195d0]: Reg. 40 not in force at made date, see reg. 1(1)

[^key-b3ca224cdb6e1c7834f4ede3f7344228]: Reg. 16G in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))

[^key-b3fc5304e2529760d450d0d9dc8d506a]: Reg. 16C in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))

[^key-b47a64c6b12595b08c8c88de5644c6c5]: Words in reg. 16I(2)(a) inserted (coming into force in accordance with reg. 1(2) of the amending S.I.) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), reg. 11

[^key-b519d9521b3d0e668aa13b9c816af4c3]: Reg. 19 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-b5e75cac156b439c23a3b6c7c317769a]: Reg. 7A inserted (with effect in accordance with Sch. 20 para. 2(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 20 para. 2(1)

[^key-b6459f17e53fd5dc40e31c161f9f4684]: Reg. 39 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-b8d4672bb8d99b5e7da2b029e98f2266]: Reg. 21 not in force at made date, see reg. 1(1)

[^key-ba608424cb268ddc627d9256c488bcf8]: Reg. 16I in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))

[^key-ba74e87df390541d154a58339713fd03]: Reg. 28 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-bc05f8310ba37478603929ad94269cb2]: Reg. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-bc322b3ab6e6c1a2ab8b4d8c20046174]: Reg. 25 not in force at made date, see reg. 1(1)

[^key-bc58c34d51eda79d45290538a77e09f8]: Reg. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-bcc38f475d702dd4d71f1034eccd6db9]: Words in reg. 16J(3)(a) substituted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 12(c); S.I. 2023/1050, reg. 2(b)

[^key-bd88ac55b7ff98412480c986ee2b0aa1]: Reg. 11 not in force at made date, see reg. 1(1)

[^key-bf248410f2da8ecea0a0694a45a34b56]: Reg. 7B inserted (with effect in accordance with Sch. 20 para. 3(3) of the amending Act) by Finance Act 2021 (c. 26), Sch. 20 para. 3(1)

[^key-bfe6de294ed2c851d66eb7e8b439fb87]: Reg. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-c05cb55a6548373916d0a4ef328eeee1]: Words in reg. 32 heading inserted (24.12.2024) by The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1265), regs. 1, 5

[^key-c10b52d851b7a8f1ac0ea4172eee80fd]: Reg. 34 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-c1b03b12fb06115401fb2d20cf568be2]: Reg. 16E in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))

[^key-c202995770ce0db6bb30b64d71ba195a]: Reg. 16K in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))

[^key-c2425df5c800b9584546fcc2f02540a9]: Reg. 20 not in force at made date, see reg. 1(1)

[^key-c4287f4a61eb01efc63db4d3dcbac45b]: Reg. 42 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-c590f531c66ba926100f655923d2ce5b]: Reg. 22 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-c5d77d853dc2e2d852f2c4480e3eba70]: Reg. 16B in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))

[^key-c732202660f8fcceb0b91214f0a89c13]: Reg. 16A in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))

[^key-c7f52ca5796696f3781f5559fa37e2d4]: Words in reg. 16F(1) substituted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 9; S.I. 2023/1050, reg. 2(b)

[^key-ca0d6cd0d12529e421331a56fbffbda2]: Reg. 16N in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))

[^key-ca8d57f5cc71ad043056dd9be0606ae1]: Word in reg. 9(b) omitted (31.12.2020) by virtue of The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 6(4)(a)

[^key-cc1a32c21f32e6fb04961b6bfe5ab780]: Words in reg. 16M(1)(b) inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 13(a); S.I. 2023/1050, reg. 2(b)

[^key-ccc128c56f063a76631bc027b3e72054]: Reg. 20(2)(a)(iia) inserted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(2)

[^key-ceaea09ab6770c4be342dad94700c043]: Reg. 36 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-d1d08f929dde17ab14cd57bc689a46c3]: Word in reg. 16J(2) inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 12(a)(ii); S.I. 2023/1050, reg. 2(b)

[^key-d2f7bf18e30403772a379caf90298616]: Word in reg. 14 inserted (with effect in accordance with Sch. 20 para. 4(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 20 para. 4(2)

[^key-d3c1ebde33dae298b8235e75cd34fc68]: Pt. 2 Ch. 5 inserted (31.12.2020 for specified purposes, 4.9.2021 for specified purposes) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(4)(5), 6(8); S.I. 2021/983, reg. 2

[^key-d4e13d6bb83e017435b5f9e4b6399a41]: Reg. 10 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-d7a909b80bb96d91420cb871581d1a97]: Reg. 16Q in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))

[^key-d9019297883e0a9360a19178cd3d31f5]: Word in reg. 16(1)(c) substituted (with effect in accordance with Sch. 20 para. 4(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 20 para. 4(3)(a)

[^key-dca73e4ce1b8b630abbd0483211cddae]: Reg. 17 not in force at made date, see reg. 1(1)

[^key-ddbb7a9bfdc49b70f99cc33a105c00b0]: Reg. 39 not in force at made date, see reg. 1(1)

[^key-de90a8b17a294d71c29997e6f7e4738b]: Reg. 2 not in force at made date, see reg. 1(1)

[^key-debe3ab402912ad1417b7205d3147005]: Words in reg. 16M(3) inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 13(a); S.I. 2023/1050, reg. 2(b)

[^key-e0004ab283483dd676e94060f976c69a]: Reg. 16M in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))

[^key-e17fc9f99e7f3e03a5c73fbdd7c6d156]: Reg. 16L in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))

[^key-e3533a32c8e55a9085b75556006e758f]: Words in reg. 18(4) substituted (22.4.2021) by The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/483), regs. 1(2), 2(2)(c)

[^key-e6173cc55c204b141401dc6cf998a475]: Reg. 15(3)(b) substituted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 6(6)

[^key-e68bd029883f67d0e9eade87b70600b3]: Words in reg. 16S(1) inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 17(a); S.I. 2023/1050, reg. 2(b)

[^key-e732a4b6540c55c7d3a7fc79cf6aff84]: Reg. 32 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-e8daee7a5f320b5fad9f1aa51305ece8]: Words in reg 16F heading substituted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 8; S.I. 2023/1050, reg. 2(b)

[^key-ec836a7813596989bdd12b832bd38e21]: Reg. 29 not in force at made date, see reg. 1(1)

[^key-ecc34cca7a22ce3b89fadfcd13ef812e]: Reg. 33 not in force at made date, see reg. 1(1)

[^key-f092b2ec17380af5c6c9db216c188da9]: Reg. 16B in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))

[^key-f11f52452b88cb84cd7eeaf0004ac178]: Reg. 16D(1)(a) substituted (coming into force in accordance with reg. 1(2) of the amending S.I.) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), reg. 6

[^key-f36c4e7a14fcd23249a1ee92db2b4624]: Reg. 41 not in force at made date, see reg. 1(1)

[^key-f49891733d7db9458457061a7f2bc0f5]: Reg. 16L in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))

[^key-f4a2ebe41ee679100acfe26732034da0]: Words in Pt. 2 Ch. 5 s. 5 heading inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 16; S.I. 2023/1050, reg. 2(b)

[^key-f515fb6bb1c198419abce7e5beb95277]: Reg. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-f78fd23b57082299ca983e1c095794a0]: Word in reg. 16E(1) omitted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by virtue of The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 7(a); S.I. 2023/1050, reg. 2(b)

[^key-f89dae3d4b0fa910314e1833c8010493]: Reg. 28 not in force at made date, see reg. 1(1)

[^key-f8ab4fbc817f4b0a277c4e885bd5c9b6]: Reg. 16O in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))

[^key-fa79b61c837f0496277a1c21a5086355]: Words in reg. 16A omitted (12.6.2024) by virtue of The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 7(2)(a)

[^key-fb21f52f7f1a531ed0cfbdb66e2b0a86]: Reg. 37 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-fc226e37ae0577da5f41d36fbf760d90]: Reg. 27 not in force at made date, see reg. 1(1)

[^M_C_6a599cd6-d17b-4384-beae-e5a7467da71c]: Reg. 18(3A) modified (22.4.2021) by S.I. 2020/1546, reg. 35 (as inserted by The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/483), regs. 1(2), 3(2))

[^M_C_c2b15c08-ce72-4614-a86c-f717902f9505]: Reg. 16E(1)(a)(i) modified (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2019/385), reg. 7(4) (as inserted by S.I. 2020/1629, regs. 1(2), 8(2))

[^M_F_67a7cf18-e9f9-4fb3-b57e-ea569b12be52]: Reg. 39(2)(ee)-(ll) omitted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 9(3) (with reg. 1(2))

[^M_I_057e9919-c554-47f8-c91f-30bb326877b5]: Reg. 16N in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_24b4b5fe-9b73-43ec-d2a6-e73cdbf32d14]: Reg. 16H in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_2a7caef1-ace8-4397-95a3-31f37cfb2e29]: Reg. 16E in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_4a77d859-9d84-43ca-e31d-dd96b021f680]: Reg. 16B in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_5c8e173e-5dc7-4a34-fad3-dcb0cb3b8e92]: Reg. 16I in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_664d88c5-8c59-4f9f-e1dc-b3521c687ce6]: Reg. 16L in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_68499a62-e398-458a-bd69-a03cd79dbd27]: Reg. 16K in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_818871a7-de40-4f14-a67d-f5f36d096b62]: Reg. 16C in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_84171b8b-bd01-4ab9-ceea-7d35c47bfb4a]: Reg. 16P in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_8d477f9b-25a4-4755-c68b-770e2fee308e]: Reg. 16Q in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_b51c72b6-bf66-44f2-c6e1-cdddb0034929]: Reg. 16G in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_b7b2d4ae-e526-4c28-b0f1-74216f5959c5]: Reg. 16F in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_c79d2466-6c4f-4851-bdf6-7bbec1924328]: Reg. 16J in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_c913c1b2-0572-42bf-9dbd-6a0031816f0a]: Reg. 16O in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_d1284617-9f94-485b-9596-cd554e2f99cf]: Reg. 16A in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_d69e5318-784d-49d0-ba15-32180e460c58]: Reg. 16S in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_ea6bdedc-e933-4cf6-cfd2-43ab603c240e]: Reg. 16M in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_ef4227e8-d186-43bb-8e72-4fa6eb8f956c]: Reg. 16D in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

[^M_I_f3b25599-7cbb-41cc-b557-f24d474fefb8]: Reg. 16R in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

Amount of section 30A(3) duty for certain steel products

7A
  • (1) This regulation applies to goods if—
  • (a) they are imported into the United Kingdom as a result of their entry into Northern Ireland,
  • (b) they are not relevant goods,
  • (c) they are not Union goods,
  • (d) the origin of the goods (as determined in accordance with the provisions of Union customs legislation in force relating to non-preferential origin) is neither in the United Kingdom nor in the European Union,
  • (e) they are declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure,
  • (f) they would (ignoring this regulation) have been subject to the EU steel safeguarding measure, and
  • (g) if they had instead been imported into a member State they would have benefitted from tariff-rate quota in relation to that measure.
  • (2) For the purpose of determining the amount of duty charged under section 30A(3) of the Act in respect of goods to which this regulation applies—
  • (a) the EU steel regulation does not apply, and
  • (b) the steel safeguards notice applies as if references to import duty were to duty charged under section 30A(3).

Amount of section 30A(3) duty for certain steel products before 3 March 2021

7B
  • (1) This regulation applies to goods if—
  • (a) they are imported into the United Kingdom as a result of their entry into Northern Ireland,
  • (b) they are declared before 3 March 2021, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure,
  • (c) they are not relevant goods,
  • (d) they are not Union goods,
  • (e) the origin of the goods (as determined in accordance with the provisions of Union customs legislation in force relating to non-preferential origin) is neither in the United Kingdom nor in the European Union,
  • (f) they would (ignoring this regulation) have been subject to an EU steel safeguarding measure,
  • (g) if they had instead been imported into a member State they would have benefitted from tariff-rate quota in relation to that measure, and
  • (h) they would not have been subject to a domestic steel safeguarding measure (whether they would have benefited from a quota or were otherwise not subject to the measure) if—
  • (i) the goods had been declared for the free-circulation procedure or the authorised use procedure in Great Britain, and
  • (ii) that declaration had been accepted at the same time as the actual declaration was accepted.
  • (2) Where the person declaring the goods makes a relevant claim that is accepted by HMRC, the EU steel regulation does not apply for the purpose of determining the amount of duty charged under section 30A(3) of the Act in respect of the goods.
  • (3) In this regulation “relevant claim” means a claim made in accordance with the procedure set out in the steel notice provided all conditions in that notice are complied with.

Determination of section 30A charge

Relief from section 30A duty

Amount of section 40A(1) duty for certain steel products

13A
  • (1) This regulation applies to goods if—
  • (a) they are removed to Northern Ireland from Great Britain,
  • (b) they are declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure,
  • (c) they are not relevant goods,
  • (d) they are not Union goods,
  • (e) they are not domestic goods,
  • (f) they are not goods to which regulation 11 applies,
  • (g) the origin of the goods (as determined in accordance with the provisions of Union customs legislation in force relating to non-preferential origin) is neither in the United Kingdom nor in the European Union,
  • (h) they would (ignoring this regulation) have been subject to an EU steel safeguarding measure, and
  • (i) if they had instead been imported into a member State they would have benefitted from tariff-rate quota in relation to that measure.
  • (2) For the purpose of determining the amount of duty charged under section 40A(1) of the Act in respect of goods to which this regulation applies—
  • (a) the EU steel regulation does not apply, and
  • (b) the steel safeguards notice applies as if references to import duty were to duty charged under section 40A(1).

Amount of section 40A(1) duty for certain domestic steel products

13B
  • (1) This regulation applies to goods if—
  • (a) they are removed to Northern Ireland from Great Britain,
  • (b) they are declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure,
  • (c) they are domestic goods,
  • (d) they are not relevant goods,
  • (e) they are not Union goods,
  • (f) they are not goods to which regulation 11 applies,
  • (g) the origin of the goods (as determined in accordance with the provisions of Union customs legislation in force relating to non-preferential origin) is neither in the United Kingdom nor in the European Union,
  • (h) they would (ignoring this regulation) have been subject to an EU steel safeguarding measure, and
  • (i) if they had instead been imported into a member State they would have benefitted from tariff-rate quota in relation to that measure.
  • (2) Where the person declaring the goods makes a relevant claim that is accepted by HMRC, the EU steel regulation does not apply for the purpose of determining the amount of duty charged under section 40A(1) of the Act in respect of the goods.
  • (3) In this regulation “relevant claim” means a claim—
  • (a) made in accordance with a procedure specified in a notice given by HMRC Commissioners, or
  • (b) if no such notice is in force, made in accordance with the procedure set out in the steel notice provided all conditions in that notice are complied with.
  • (4) HMRC Commissioners may by notice provide that a person who makes a relevant claim of the type mentioned in paragraph (3)(a) must notify the Secretary of State of the making of the claim.
  • (5) The notice may provide—
  • (a) that specified information must be included in the notification to the Secretary of State;
  • (b) for the form and manner in which such a notification must be given;
  • (c) that such a notification must be given within such period as is specified in the notice.
  • (6) A notice under paragraph (3)(a) or (4)—
  • (a) must be published;
  • (b) may be withdrawn;
  • (c) may be amended from time to time.

Amount of section 40A(1) duty for certain steel products before 3 March 2021

13C
  • (1) This regulation applies to goods if—
  • (a) they are removed to Northern Ireland from Great Britain,
  • (b) they are declared before 3 March 2021, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure,
  • (c) they are not domestic goods,
  • (d) they are not relevant goods,
  • (e) they are not Union goods,
  • (f) they are not goods to which regulation 11 applies,
  • (g) the origin of the goods (as determined in accordance with the provisions of Union customs legislation in force relating to non-preferential origin) is neither in the United Kingdom nor in the European Union,
  • (h) they would (ignoring this regulation) have been subject to an EU steel safeguarding measure,
  • (i) if they had instead been imported into a member State they would have benefitted from tariff-rate quota in relation to that measure, and
  • (j) they would not have been subject to a domestic steel safeguarding measure (whether they would have benefited from a quota or were otherwise not subject to the measure) if—
  • (i) the goods had been declared for the free-circulation procedure or the authorised use procedure in Great Britain, and
  • (ii) that declaration had been accepted at the same time as the actual declaration was accepted.
  • (2) Where the person declaring the goods makes a relevant claim that is accepted by HMRC, the EU steel regulation does not apply for the purpose of determining the amount of duty charged under section 40A(1) of the Act in respect of the goods.
  • (3) In this regulation “relevant claim” means a claim made in accordance with the procedure set out in the steel notice provided all conditions in that notice are complied with.

Determination of section 40A charge

Amount of section 40A charge

Relief from section 40A duty

CHAPTER6 — Repayment or remission of duty on production of evidence

SECTION1 — Introduction

Interpretation

16T

In this Chapter—

  • “claim for repayment” means a claim in respect of goods, made in accordance with Section 2, that HMRC repay duty paid in respect of a liability incurred in respect of those goods;
  • “claim for remission” means a claim in respect of goods, made in accordance with Section 2, that a liability to duty incurred in respect of those goods be remitted;
  • “claim for repayment or remission” is to be read in accordance with these definitions;
  • “claimant” means a person who makes a claim for repayment or remission;
  • “eligibility criteria” means criteria described in the repayment and remission reference document which must be met in relation to a claim for repayment or remission;
  • “principal” has the meaning given in regulation 16U;
  • “remitted” means the discharge of a liability to duty, or part of that liability;
  • “repayment and remission agent” has the meaning given in regulation 16U;
  • “repayment and remission reference document” means the document entitled “Duty incurred in Northern Ireland – repayment and remission on production of evidence: eligibility criteria and other conditions”, version 1.1 dated 17th May 2024 which—describes the eligibility criteria which apply for the purposes of a claim for repayment or remission; anddescribes cases expressed by reference to classes of goods in relation to which a claim for repayment or remission may be made.

Repayment and remission agents

16U
  • (1) A person (a “principal”) may appoint any other person (a “repayment and remission agent”) to act on the principal’s behalf for the purposes of this Chapter.
  • (2) A person may not act as a repayment and remission agent unless the person—
  • (a) in the case of an individual, is resident in the United Kingdom; and
  • (b) in any other case—
  • (i) has a registered office in the United Kingdom; or
  • (ii) has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform.
  • (3) A repayment and remission agent must disclose their appointment to HMRC in each claim for repayment or remission which is made as agent on behalf of a principal.
  • (4) The effect of an appointment of a person as a repayment and remission agent is that anything done under, or otherwise for the purposes of, this Chapter by, or in relation to, the agent is regarded as done under, or otherwise for the purposes of, this Chapter by, or in relation to, the principal (and not by the agent).

SECTION2 — Application, claims and waivers

Repayment or remission – application of Chapter 6

16V
  • (1) Subject to paragraph (2), this Chapter applies—
  • (a) in relation to goods—
  • (i) in respect of which a liability to duty chargeable under section 30A(3) of the Act has been incurred and which were not relevant goods for the purposes of Chapter 3 at the time the liability was incurred; or
  • (ii) in respect of which a liability to duty chargeable under section 40A(1)(b) of the Act has been incurred;
  • (b) where—
  • (i) the duty referred to in paragraph (1)(a) has been paid; or
  • (ii) payment of the duty has been deferred under Article 110 of the UCC.
  • (2) This Chapter does not apply in relation to goods where—
  • (a) a liability to duty in respect of the goods has been incurred by virtue of Article 79 of the UCC; and
  • (b) the condition specified in Article 86(6) of the UCC does not apply.

Making a claim

16W
  • (1) A claim for repayment or remission may only be made if—
  • (a) the eligibility criteria are met or have been waived under regulation 16Z2; and
  • (b) it relates to goods within a class described in the repayment and remission reference document.
  • (2) A claim for repayment of duty may only be made by, or on behalf of, a person who has paid some or all of the duty to which the claim relates.
  • (3) A claim for remission of duty may only be made by, or on behalf of, a person who—
  • (a) is liable to pay the duty; and
  • (b) has deferred payment of the duty.
  • (4) A claim must be made in the form and manner specified in a notice published by HMRC.
  • (5) HMRC must publish a notice specifying the matters referred to in paragraph (4).

Time periods for claims

16X
  • (1) A claim for repayment or remission may be made at any time before the expiry of the period of three years beginning with the later of—
  • (a) the date on which notification is given, or treated as given, by HMRC of the liability to duty chargeable under section 30A(3) or 40A(1)(b) of the Act; and
  • (b) the date on which this Chapter comes into force.
  • (2) Where an appeal was made in respect of the amount of duty to which the claim relates and the appeal has been determined, the period between the commencement and determination of the appeal is to be disregarded for the purposes of determining the period in paragraph (1).
  • (3) Where, by virtue of force majeure or unforeseeable circumstances, it would be unreasonable to expect a person to make a claim in time, HMRC may, on written request by the person which gives reasons for the request, allow the person to make the claim out of time.

Cases where a claim cannot be made

16Y

A claim for repayment or remission may not be made in respect of goods—

  • (a) where—
  • (i) more than one person incurred a liability to duty under section 30A(3) or 40A(1)(b) in respect of the goods; and
  • (ii) a claim for repayment or remission has been made by, or on behalf of, one of the persons liable in respect of the goods that has not been withdrawn or treated as withdrawn under regulation 16Z(2)(b),

unless an HMRC officer consents to the making of the further claim;

  • (b) where—
  • (i) an appeal has been made in respect of the amount of liability to duty to which the claim would apply; and
  • (ii) the appeal has not been determined;
  • (c) where the goods are a catch caught by a vessel which is not a British ship; or
  • (d) where a claim for the repayment or remission in respect of the goods was previously made and determined unless an HMRC officer consents to the making of the further claim.

Claim for remission where duty is paid

16Z
  • (1) Paragraph (2) applies where—
  • (a) a claim for remission of duty has been made which has not been withdrawn or determined; and
  • (b) a payment is made in respect of the liability which is the subject of the claim.
  • (2) Where—
  • (a) the claimant makes the payment, the claim is to be treated as a claim for repayment of duty; or
  • (b) a person other than the claimant makes the payment, the claim is to be treated as withdrawn,

and HMRC must notify the claimant of that fact as soon as practicable after the payment is made.

  • (3) Where a repayment and remission agent made the claim on behalf of a principal the references in paragraph (2)(a) and (b) to the claimant are to be read as referring to the principal.

Information and evidence in relation to claims

16Z1
  • (1) A claim for repayment or remission must—
  • (a) identify the case for repayment or remission described in the repayment and remission reference document relied upon;
  • (b) identify the goods to which the claim relates;
  • (c) identify how the eligibility criteria applicable to the claim are met or whether any eligibility criterion has been waived;
  • (d) contain such information, be accompanied by such documents and evidence and include such declarations as may be specified in a notice published by HMRC.
  • (2) In such cases as may be specified in a notice published by HMRC, a requirement under paragraph (1)(d) for a claim to be accompanied by specified documents or evidence may be met by the person who has made the claim, or any other person—
  • (a) making the documents or evidence available for inspection by an HMRC officer; or
  • (b) making available to HMRC information of a description specified in the notice (whether electronically or otherwise).
  • (3) HMRC may publish a notice specifying the matters referred to in paragraphs (1)(d) and (2).

Waiver of eligibility criteria

16Z2
  • (1) A claimant may apply to HMRC for approval of a waiver of an eligibility criterion if—
  • (a) the criterion is described in the repayment and remission reference document as being subject to “exceptional waiver”; and
  • (b) HMRC have published a notice permitting eligibility criteria to be waived.
  • (2) An HMRC officer may approve the waiver if the officer is of the opinion that it is appropriate to waive the criterion, taking into consideration such factors as may be specified in a notice published by HMRC.
  • (3) Regulations 85 to 91 (applications for approvals etc) of the import duty regulations apply in relation to an application under paragraph (2).
  • (4) Section 23(5) of the Act applies to approvals granted under this regulation, including where the approval relates to a claim for repayment or remission in relation to a liability to duty chargeable under section 40A(1) of the Act.
  • (5) HMRC may publish a notice specifying the matters referred to in paragraphs (1)(b) and (2).

Notifications of receipt and determination of a claim for repayment or remission

16Z3
  • (1) Notification of receipt of the claim for repayment or remission must be given by HMRC to the claimant—
  • (a) as soon as practicable after the date on which HMRC receive the claim; and
  • (b) in any event, by no later than the expiry of the period of 30 days beginning with that date.
  • (2) Notification that HMRC have determined to grant or refuse a claim for repayment or remission must be given to the claimant, and HMRC must do so—
  • (a) as soon as practicable after the date on which notification is given under paragraph (1) or treated as given under regulation 16Z7(2); and
  • (b) in any event, by no later than the expiry of—
  • (i) the period of 120 days beginning with that date; or
  • (ii) an extended period, not exceeding 30 days, beginning with the day when the period of 120 days expires, where HMRC need an extension in order to reach a determination.
  • (3) HMRC must notify the claimant within the period of 120 days of any such extended period which HMRC need.
  • (4) Reasons for a refusal of a claim for repayment or remission must be given with the notification of the determination.
  • (5) Where HMRC fail to comply with paragraph (1) or (2), the claim is to be treated as refused.

Granting claims for repayment or remission

16Z4
  • (1) A claim for repayment or remission may be granted by HMRC if—
  • (a) HMRC are satisfied that the claim has been made in compliance with this Section; and
  • (b) the amount to be repaid or remitted, as determined in accordance with paragraph (2) or (3), is a positive amount.
  • (2) In relation to a claim for repayment or remission of duty charged under section 30A(3) of the Act, the amount to be repaid or remitted is—
  • (a) where, at the time the liability to duty was incurred, the goods would not have been chargeable to duty under regulation 5 if they were goods for the internal market, the amount of duty notified in relation to those goods that has been paid or deferred; and
  • (b) in any other case, the difference between the amount of duty paid or deferred in relation to the goods and the amount of duty that would have been chargeable in accordance with regulation 8 if those goods were relevant goods for the purposes of Chapter 3.
  • (3) In relation to a claim for repayment or remission of duty charged under section 40A(1)(b) of the Act, the amount to be repaid or remitted is—
  • (a) where the goods are chargeable to duty under section 40A(1)(a), the difference between the amount of duty paid or deferred in relation to those goods and the amount of duty that would have been chargeable in accordance with regulation 14 if those goods were relevant goods for the purposes of Chapter 4; and
  • (b) in any other case, the amount of duty notified in relation to the goods that has been paid or deferred.

Time of repayment

16Z5
  • (1) Where a claim for repayment is granted, HMRC must, when notification of the grant is given, repay the claimant the amount referred to in regulation 16Z4(2) or (3), as the case may be.
  • (2) Paragraph (3) applies where—
  • (a) a period of 30 working days has expired since the date that a notification of the grant is given;
  • (b) HMRC have failed to repay some or all of the duty that is due to be repaid under paragraph (1) (“the outstanding amount”); and
  • (c) that failure is substantially the fault of HMRC.
  • (3) HMRC must pay interest at the applicable rate on the outstanding amount for the period—
  • (a) beginning with the day after the date on which the period mentioned in paragraph (2)(a) expires; and
  • (b) ending with the date on which the outstanding amount is paid in full.
  • (4) In this regulation—
  • (a) “the applicable rate” means the rate of interest provided by regulations for the purposes of section 197(2)(f) of the Finance Act 1996;
  • (b) “working day” means any day except—
  • (i) a Saturday or Sunday;
  • (ii) Good Friday or Christmas day; or
  • (iii) a bank holiday within the meaning of section 1 of the Banking and Financial Dealings Act 1971, including those bank holidays in part only of the United Kingdom;
  • (c) where the claim for repayment is made by a repayment or remission agent on behalf of a principal the reference to the claimant is to be read as referring to the principal.

SECTION3 — Errors

Notification of errors

16Z6
  • (1) Paragraph (2) applies where—
  • (a) the claimant becomes aware of an error in the claim for repayment or remission; or
  • (b) the claimant becomes aware that repayment or remission has been granted in error.
  • (2) The claimant must—
  • (a) notify HMRC as soon as practicable of details of the error, including when it first came to the claimant’s attention; and
  • (b) make the notification in such form, and accompany it with such additional information or documentation, as HMRC may specify by notice.
  • (3) If requested by an HMRC officer, the claimant must provide to the officer such additional information regarding the matters referred to in paragraph (1) as the officer reasonably requires.
  • (4) Where—
  • (a) a repayment and remission agent made the claim on behalf of a principal; and
  • (b) the principal becomes aware of a matter described in paragraph (1),

paragraphs (2) and (3) apply to the principal as if the references to the claimant were to the principal.

  • (5) HMRC may publish a notice specifying the matters referred to in paragraph (2)(b).

Rectification of errors in claim for repayment or remission before determination of claim

16Z7
  • (1) Where a notification of an error in a claim for repayment or remission is received by HMRC before the claim is determined—
  • (a) an HMRC officer must correct the claim, or direct the claimant to make the necessary corrections; and
  • (b) the claim is to be determined on the basis of the information contained in the claim as corrected (or required to be corrected) under this regulation.
  • (2) For the purposes of regulation 16Z3, notification of receipt of the claim is treated as given by HMRC on the date that the claim is corrected.

Repayments due to error

16Z8
  • (1) —(1)Paragraph (2) applies where an HMRC officer becomes aware, whether by way of notification under regulation 16Z6 or otherwise, of an error in a claim for repayment or remission which resulted in a grant of an amount of repayment or remission to which the claimant was not entitled.
  • (2) The grant of the claim is to be treated as null and void to the extent that the claimant was not entitled to the repayment or remission.
  • (3) Where paragraph (2) applies, HMRC must give notification of that fact as soon as practicable to the claimant and such other persons as HMRC consider are likely to be affected by the matter.
  • (4) If a repayment was made to a person to whom notification is given, that person must pay that repayment to HMRC, or such amount of the repayment to which the claimant was not entitled, together with any interest on that amount paid by HMRC under regulation 16Z5, before the expiry of the period of 10 days beginning with the date following the date on which the notification is given.
  • (5) Any amount payable under paragraph (4) is recoverable as if it were an amount of duty of customs.
  • (6) Interest is payable on the amount payable under paragraph (4) as if that amount were arrears of import duty.
  • (7) For the purposes of Article 114 of the UCC (interest), notification of the customs debt in respect of the amount payable under paragraph (4) is treated as made on the date that the repayment referred to in that paragraph was made by HMRC.
  • (8) Where the claim for repayment or remission is made by a repayment and remission agent on behalf of a principal the references to the claimant in this regulation are to be read as referring to the principal.

Agents’ liability

16Z9
  • (1) Where a repayment and remission agent makes a claim for repayment or remission on behalf of, or purportedly on behalf of, a principal, paragraph (2) applies if—
  • (a) the agent acts at a time when the appointment has not been disclosed to HMRC as mentioned in regulation 16U(3);
  • (b) the agent purports to act on behalf of the principal when the agent has no authority to do so; or
  • (c) the agent provides false information in connection with the claim for repayment or remission and the agent knew, or ought reasonably to have known, that the information was false.
  • (2) The agent (as well as the principal) is liable to—
  • (a) repay any amount referred to in regulation 16Z8(4); and
  • (b) pay any amount which is no longer treated as remitted.

SECTION4 — Records

Record keeping

16Z10
  • (1) The claimant must keep and preserve such records in respect of any claim for repayment or remission in such form and for such period as specified in a notice published by HMRC.
  • (2) Where the claim for repayment or remission is made by a repayment and remission agent on behalf of a principal—
  • (a) the reference in paragraph (1) to the claimant is to be read as referring to the principal; and
  • (b) the agent must provide to the claimant such documents as may be specified in a notice published by HMRC.
  • (3) HMRC must publish a notice specifying the matters referred to in paragraph (1).

Undertaking lead

16CA
  • (1) For the purposes of this Chapter, an undertaking lead is a person in a single undertaking appointed as the undertaking lead for the single undertaking and notified to HMRC.
  • (2) The person appointed must be established in the UK.
  • (3) The appointment must be in accordance with rules specified in a notice published by HMRC.
  • (4) The notification must be in the form and manner and include such information and evidence as specified in a notice published by HMRC.
  • (5) The appointment has effect until—
  • (a) it is substituted by a new appointment made in accordance with this regulation;
  • (b) it is resigned by the undertaking lead in the form and manner specified in a notice published by HMRC;
  • (c) it is cancelled by HMRC under paragraph (6);
  • (d) the undertaking lead ceases to be established in the UK; or
  • (e) the undertaking lead ceases to be part of the single undertaking.
  • (6) Where an undertaking lead fails to comply with any obligation under this Chapter, HMRC may cancel the appointment in the form and manner specified in a notice published by HMRC.
  • (7) A person whose appointment as an undertaking lead has been cancelled under paragraph (6) may not be appointed again for one year following the cancellation unless HMRC consents to the appointment.
  • (8) HMRC must publish a notice specifying the matters referred to in paragraphs (3) to (6).

Waiver of commercial activity criterion eligibility criteria

Further liability to duty

16PA
  • (1) Where regulation 16O or 16P applies and an aid beneficiary other than the claimant benefitted from the relief to which the claimant was not entitled, those regulations apply to that aid beneficiary and, subject to paragraph (2), references in those regulations to the claimant are treated as references to that aid beneficiary.
  • (2) Paragraph (1) does not apply to the references to the claimant in regulation 16O(1)(b), (2) and (6) and regulation 16P(8).
  • (3) In paragraph (1), “aid beneficiary” means a person who would be identified under the Commission Notice on the recovery of unlawful and incompatible State aid (C/2019/5396) as a person from whom recovery of incompatible aid may be made.

Recovery of duty

Agents’ liability

Provision of information by undertaking lead

16SA
  • (1) An undertaking lead must provide to HMRC such information and evidence as specified in a notice published by HMRC which may include information in relation to—
  • (a) applicable de minimis state aid limits in relation to claimants and de minimis state aid granted to persons in the single undertaking for which it is the undertaking lead; and
  • (b) details of the persons in the single undertaking, the trade carried on by those persons and the relationships between those persons.
  • (2) The information and evidence must be given within such time and in the form and manner specified in the notice.
  • (3) If required to do so by notice in writing given by an HMRC officer, the undertaking lead must provide to the officer such information and evidence in relation to any claim for relief made by a person in the single undertaking as the officer reasonably specifies within such time and in the form and manner specified in the notice.
  • (4) HMRC must publish a notice specifying the matters referred to in paragraphs (1) and (2).

Waiver of eligibility criteria

Treatment of qualifying Northern Ireland goods in Northern Ireland

25A

Qualifying Northern Ireland goods that are in Northern Ireland and are not domestic goods are to be treated as if they were domestic goods for the purposes of Part 1 of the Act (import duty).

Retention of domestic goods status

Retention of domestic goods status – declarations

Application of the Customs (Import Duty) (EU Exit) Regulations 2018 for the purposes of duty charged under section 30C

32A
  • (1) Regulations 53A (trade remedy repayment investigations) and 53B (repayment of import duty following Trade Remedies Authority review) of the import duty regulations apply for the purposes of duty charged under section 30A(3) or 40A of the Act subject to the modifications in paragraph (3).
  • (2) Regulations 55 to 65 and 68 to 70 of the import duty regulations apply for the purposes of giving effect to paragraph (1) subject to the modifications in paragraph (3).
  • (3) The regulations referred to in paragraphs (1) and (2) are modified as follows—
  • (a) any references to “import duty” are to be read as references to duty chargeable under section 30A(3) or 40A of the Act;
  • (b) the reference to “chargeable goods” in regulation 56 (applications for remission and repayment of duty) is to be read as a reference to goods that are not Union goods;
  • (c) the reference to “inward processing, transit or storage procedure” in regulation 61(3)(b) (inspection of goods) is to be read as a reference to the applicable special procedure referred to in Article 210 of the UCC.

Application of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulation 2018

Application of the Customs Transit Procedures (EU Exit) Regulations 2018

Application of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019

Application of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020

Modification of section 159 of the Customs and Excise Management Act 1979

28A

Section 159 of CEMA 1979 (power to examine and take account of goods) applies for any purpose in connection with duty under section 30A(3) or 40A of the Act as if—

  • (a) the amendments to that section made by paragraph 107 of Schedule 7 to the Act had effect for that purpose; and
  • (b) in subsection (1), for paragraphs (aa) and (ab) there were substituted—

(aa) which are subject to customs supervision within the meaning of Article 134 of Regulation (EU)952/2013 of the European Parliament and of the Council of 9 October 2013 laying down Union Customs Code as it has effect as a result of Section 7A of the European Union (Withdrawal) Act 2018 (“the code”); or (ab) which have been released in accordance with Article 194 of the Code so far as is necessary for the purpose of verifying the accuracy and completeness of the information given in a customs declaration; or

Application of the Customs and Excise (Transit) Regulations 1993

Application of the Customs Traders (Accounts and Records) Regulations 1995

Application of the Customs (Contravention of a Relevant Rule) Regulations 2003

Application of the Customs (Import Duty) (EU Exit) Regulations 2018 to repayments of duty following trade remedy repayment investigations or Trade Remedies Authority review

Application of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulation 2018

Application of the Customs Transit Procedures (EU Exit) Regulations 2018

Application of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019

Application of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020

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