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

1. Introductory Text

2. PART 1 Introduction

   1. 1. Citation, commencement and interpretation

   2. 2. Notices and notifications

3. PART 2 Importation of goods and goods potentially for export

   1. CHAPTER 1 Preliminary

      1. 3. Part 2 interpretation

   2. CHAPTER 2 Goods not at risk

      1. 4. Goods for the internal market

   3. CHAPTER 3 Importation of goods entering Northern Ireland

      1. 5. Goods not chargeable under section 30A

      2. 6. Goods entering Northern Ireland - relevant goods

      3. 7. Application of provisions made by or under the Act

      4. 7A. Amount of section 30A(3) duty for certain steel products

      5. 7B. Amount of section 30A(3) duty for certain steel products before 3 March 2021

      6. 8. Determination of section 30A charge

      7. 9. Relief from section 30A duty

   4. CHAPTER 4 Goods potentially for export from Northern Ireland

      1. 10. “At risk of subsequently being moved into the European Union” – definition

      2. 11. Goods not chargeable under section 40A

      3. 12. Goods potentially for export – relevant goods

      4. 13. Application of provisions made by or under the Act

      5. 13A. Amount of section 40A(1) duty for certain steel products

      6. 13B. Amount of section 40A(1) duty for certain domestic steel products

      7. 13C. Amount of section 40A(1) duty for certain steel products before 3 March 2021

      8. 14. Determination of section 40A charge

      9. 15. Amount of section 40A charge

      10. 16. Relief from section 40A duty

   5. CHAPTER 5 Reliefs and repayment

      1. SECTION 1 Introduction

         1. 16A. Reliefs etc. – interpretation

         2. 16B. Establishment

         3. 16C. Relief agents

         4. 16CA. Undertaking lead

      2. SECTION 2 Application, claims and waivers

         1. 16D. Reliefs – application of Chapter 5

         2. 16E. Eligibility criteria

         3. 16F. Waiver of eligibility criteria

         4. 16G. Making a claim

         5. 16H. Information and evidence in relation to claims

         6. 16I. Granting claims for relief

         7. 16J. Notifications further to a claim for relief

      3. SECTION 3 Repayment

         1. 16K. Repayment of duty

      4. SECTION 4 Errors and breaches

         1. 16L. Section 4 – interpretation

         2. 16M. Notification of limit breach or error

         3. 16N. Rectification of errors in claim for relief

         4. 16O. Liability to duty due to error

         5. 16P. Liability to duty on limit breach

         6. 16PA. Further liability to duty

         7. 16Q. Recovery of duty

         8. 16R. Agents’ liability

      5. SECTION 5 Records and Information

         1. 16S. Record keeping

         2. 16SA. Provision of information by undertaking lead

   6. CHAPTER 6 Repayment or remission of duty on production of evidence

      1. SECTION 1 Introduction

         1. 16T. Interpretation

         2. 16U. Repayment and remission agents

      2. SECTION 2 Application, claims and waivers

         1. 16V. Repayment or remission – application of Chapter 6

         2. 16W. Making a claim

         3. 16X. Time periods for claims

         4. 16Y. Cases where a claim cannot be made

         5. 16Z. Claim for remission where duty is paid

         6. 16Z1. Information and evidence in relation to claims

         7. 16Z2. Waiver of eligibility criteria

         8. 16Z3. Notifications of receipt and determination of a claim for repayment or remission

         9. 16Z4. Granting claims for repayment or remission

         10. 16Z5. Time of repayment

      3. SECTION 3 Errors

         1. 16Z6. Notification of errors

         2. 16Z7. Rectification of errors in claim for repayment or remission before determination of claim

         3. 16Z8. Repayments due to error

         4. 16Z9. Agents’ liability

      4. SECTION 4 Records

         1. 16Z10. Record keeping

4. PART 3 Potentially imported goods

   1. 17. Part 3 interpretation

   2. 18. Goods to which section 30C(1) duty does not apply

   3. 19. Goods to which relevant import duty provisions do not apply

   4. 20. Modification of the application of import duty provisions

   5. 21. Reduction in amount of section 30C(1) duty

   6. 22. Application of outward processing procedure

   7. 23. Approvals and authorisations – corresponding provision

5. PART 4 Goods exported on removal from Northern Ireland

   1. 24. Part 4 interpretation

   2. 25. Goods exported on removal from Northern Ireland – establishment

   3. 25A. Treatment of qualifying Northern Ireland goods in Northern Ireland

   4. 26. Retention of domestic goods status

   5. 27. Retention of domestic goods status – declarations

6. PART 5 Application of provision made by or under the customs and excise Acts

   1. 28. Modification of section 9 of the Customs and Excise Management Act 1979

   2. 29. Application of the Customs and Excise (Transit) Regulations 1993

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

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

   5. 32. Application of the Customs (Import Duty) (EU Exit) Regulations 2018

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

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

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

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

7. PART 6 Consequential amendments

   1. 37. Amendment of the Customs (Import Duty) (EU Exit Regulations) 2018

   2. 38. Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

   3. 39. Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018

   4. 40. Amendment of the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019

   5. 41. Amendment of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019

   6. 42. Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

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

8. Signature

9. Explanatory Note