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

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

31.  The Customs (Contravention of a Relevant Rule) Regulations 2003 M1 —

(a) continue to have effect for any purpose in connection with duty under section 30A(3) or 40A of the Act as if the provisions of those Regulations were not amended by any of—

(i) the Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 M2 ;

(ii) the Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019 M3 ;

(iii) the Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 M4 ;

(iv) the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 M5 ;

(v) the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 M6 ;

(vi) the Customs (Transitional Arrangements) (EU Exit) Regulations 2020 M7 ;

(vii) the Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 M8 ;

(b) apply for any such purpose as if—

(i) any reference to a relevant rule which has effect with modifications for any purpose in connection with duty under section 30A(3) or 40A is a reference to that rule as it so has effect; and

(ii) in regulation 2—

(aa) in the definition of “the Code”, at the end there were inserted “as it has effect as a result of section 7A of the European Union (Withdrawal) Act 2018”;

(bb) for the definition of “customs territory” there were substituted—

““customs territory” means Northern Ireland or the customs territory of the European Union”;

(cc) in the definition of “Delegated Regulation”, at the end there were inserted “as it has effect as a result of section 7A of the European Union (Withdrawal) Act 2018; and

(dd) in the definition of “the Implementing Regulation”, at the end there were inserted “as it has effect as a result of section 7A of the European Union (Withdrawal) Act 2018; and

(c) apply for any purpose in connection with duty under section 30C of the Act as if any reference to a relevant rule which has effect with modifications for any such purpose were to that rule as it so has effect.

Commencement Information

I1 Reg. 31 not in force at made date, see reg. 1(1)

I2 Reg. 31 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 S.I. 2003/3113. S.I. 2003/3113 was amended by S.I. 2009/3164, 2011/1043, 2011/2085, 2011/2534, 2015/636, 2018/483, 2018/1260, 2019/148, 2019/326, 2019/486, 2019/487, 2019/1215, 2020/1234, 2020/1431 and 2020/1552

M2 S.I. 2018/1260. S.I. 2018/1260 was amended by S.I. 2019/148, 2019/486, 2019/1215, 2019/1346, 2020/1088, and 2020/1491.

M3 S.I. 2019/148. S.I. 2019/148 was amended by S.I. 2019/486 and 2019/1346.

M4 S.I. 2019/326. S.I. 2019/326 was amended by S.I. 2019/1215, 2020/1088 and 2020/1491.

M5 S.I. 2019/486. S.I. 2019/486 was amended by S.I. 2019/1215, 2019/1346, 2020/967, 2020/1088, 2020/1234 and 2020/1552

M6 S.I. 2019/1215. S.I. 2019/1215 was amended by S.I. 2020/1088, 2020/1234, 2020/1491 and 2020/1552.

M7 S.I. 2020/1088.

M8 S.I. 2020/1234.