Statutory Instruments
2021 No. 983 (C. 52)
Exiting The European Union
Customs
The Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations 2021
Made
3rd September 2021
Citation
1. These Regulations may be cited as the Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations 2021.
Appointed day
2. —(1) 4th September 2021 is appointed as the day on which Chapter 5 of the Customs (Northern Ireland) (EU Exit) Regulations 2020( 3 ) comes into force for the relevant purposes.
(2) In paragraph (1) “the relevant purposes” are claims for relief which are made in a customs declaration( 4 ) 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.
Alan Mak
Maggie Throup
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd September 2021
S.I. 2020/1605 , amended by S.I. 2020/1629 ; there are other amending instruments but none is relevant.
Chapter 5 was inserted by regulation 6(8) of S.I. 2020/1629 .
The requirement to make a customs declaration in respect of goods to which this regulation applies (under Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ No. L 269, 10.10.13, p.1.)) is given effect by sections 30A(5) and 40A(3) of the Act.