2021 No. 983 (C. 52)
The Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations 2021
Made
Citation1
These Regulations may be cited as the Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations 2021.
Appointed day2
1
4th September 2021 is appointed as the day on which Chapter 5 of the Customs (Northern Ireland) (EU Exit) Regulations 20203 comes into force for the relevant purposes.
2
In paragraph (1) “the relevant purposes” are claims for relief which are made in a customs declaration4 made in respect of—
a
goods in respect of which a liability to duty chargeable under section 30A(3) of the Taxation (Cross-border Trade) Act 2018 is incurred; or
b
goods—
i
in respect of which a liability to duty chargeable under section 40A(1)(b) of that Act is incurred; and
ii
which are chargeable to duty under section 40A(1)(a) of that Act.
(This note is not part of the Regulations)
(This note is not part of the Regulations)
The following provisions of S.I. 2020/1605 have been brought into force by commencement regulations made before the date these Regulations were made:
Provision | Date of Commencement | S.I. No. |
---|---|---|
Regulation 1 to 43, other than Chapter 5, Part 2 | IP completion day | 2020/1643 |
Chapter 5, Part 2 (partially) | IP completion day | 2020/1629 |