The Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations 2021
Citation1.
These Regulations may be cited as the Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations 2021.
Appointed day2.
(1)
(2)
(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.
These Regulations bring into force for certain purposes the provisions of Chapter 5 of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605). Chapter 5 provides for the relief or repayment of duty for all goods charged under section 30A(3) and for non-domestic goods charged under section 40A(1) where such relief or repayment would not breach de minimis state aid limits. Chapter 5 is consequently in force in respect of all claims for relief of duty which are made in a customs declaration.
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy and are appointed day 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 |