The Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations 2021
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.
Lifecycle
Department
Made
03 Sept 2021
—
Comes into force
TBC
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 52(2) and (6)(a) of the Taxation (Cross-border Trade) Act 2018and regulation 1(1) of the Customs (Northern Ireland) (EU Exit) Regulations 2020.
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