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The Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations 2021
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- UK Statutory Instruments
- 2021 No. 983 (C. 52)
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
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.
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