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The Customs (Northern Ireland) (EU Exit) Regulations 2020
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Goods for the internal market
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4.—(1) Goods are “goods for the internal market” if the goods —
(a)are not to be considered at risk of subsequently being moved into the Union by virtue of Joint Committee Decision No 4/2020; and
(b)do not enter Northern Ireland for the purposes of commercial processing.
(2) In this regulation—
“commercial processing” means processing which is not considered not to be commercial processing by virtue of Article 5(2) of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement and Joint Committee Decision No 4/2020;
“Joint Committee Decision No 4/2020” means Decision No 4/2020 of the Joint Committee established under the EU withdrawal agreement of 17th December 2020.
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