Commission Implementing Regulation (EU) 2020/2163 of 18 December 2020 on the implementation in the United Kingdom in respect of Northern Ireland of the rules of origin laid down in Union preferential trade arrangements

Scope

Article 1

This Regulation shall apply to goods imported in the United Kingdom in respect of Northern Ireland in application of the preferential tariff measures referred to in Article 56(2)(d) and (e) of Regulation (EU) No 952/2013.

Application of preferential rules of origin in the United Kingdom in respect of Northern Ireland

Article 2

1.   For the purpose of applying in the United Kingdom in respect of Northern Ireland the preferential tariff measures referred to in Article 1 of this Regulation, the rules on preferential origin in Article 64(1) of Regulation (EU) No 952/2013 shall apply mutatis mutandis in the United Kingdom in respect of Northern Ireland. 2.   References made to the Union or to the Member States in the rules referred to in paragraph 1 shall be understood to include the United Kingdom in respect of Northern Ireland. However, the territory of Northern Ireland shall not be considered part of the Union in the third countries or groups of third countries with which the Union has preferential trade arrangements for the purpose of applying, in respect of exports to the United Kingdom in respect of Northern Ireland, the provisions on cumulation contained in those rules with goods originating or processing carried out in the Union.

Obligations related to proofs of origin under preferential trade arrangements adopted unilaterally by the Union

Article 3

Without prejudice to Article 4 of this Regulation, proofs of origin for products to be imported into the United Kingdom in respect of Northern Ireland shall be issued or made out in third countries or groups of third countries benefiting from the preferential tariff measures referred to in Article 56(2)(e) of Regulation (EU) No 952/2013, under the conditions as established in the rules of origin laid down for the application of those measures for the importation of such products into the Union.

Proofs of origin

Article 4

Proofs of origin issued or made out in third countries or groups of third countries benefiting from the preferential tariff measures referred to in Article 1 shall indicate ‘the United Kingdom in respect of Northern Ireland’ for products to be imported into the United Kingdom in respect of Northern Ireland under the preferential trade arrangements containing those measures.

Verification under preferential trade arrangements adopted unilaterally by the Union

Article 5

The origin of products imported into the United Kingdom in respect of Northern Ireland and benefiting there from the preferential tariff measures referred to in Article 56(2)(e) of Regulation (EU) No 952/2013, shall be verified in the third countries or groups of third countries concerned, on request from the competent customs authorities of the United Kingdom in respect of Northern Ireland, under the conditions as established in the rules of origin laid down for the application of those measures for the importation of such products in the Union.

Granting of preferences under preferential trade arrangements

Article 6

1.   Preferential tariff measures as referred to in Article 1 shall not be granted in the United Kingdom in respect of Northern Ireland unless the third countries or groups of third countries benefiting from the preferential tariff measures referred to in Article 1 has undertaken measures to ensure compliance, and inform the Commission accordingly, when exporting into the United Kingdom in respect of Northern Ireland, with: (a) the rules of preferential origin for the products; (b) the rules on issuing or making out the proofs of origin; (c) the rules on verifying the preferential origin of products; (d) the other conditions laid down in the relevant preferential trade arrangements. 2.   For the purpose of paragraph 1, the Commission shall publish on its website the date on which the third countries or group of third countries are understood to have taken measures to ensure compliance.

Suspension of preferences under preferential trade arrangements

Article 7

1.   The preferential tariff measures referred to in Article 1 shall not be granted in the United Kingdom in respect of Northern Ireland where cases of fraud, irregularities or systematic failure to comply with or ensure compliance with the rules on the preferential origin of the products and with the related procedures have been established in accordance with paragraphs 2 and 3. 2.   Where there are reasonable doubts as to the existence of fraud, irregularities or systematic failure as referred to in paragraph 1, the Commission shall publish a notice in the Official Journal of the European Union stating the grounds leading to such doubts. 3.   If the fraud, irregularities or systematic failure identified are not addressed within 6 months of the publication of the notice, the preferential tariff measures shall not be applied in the United Kingdom in respect of Northern Ireland. The Commission shall publish on its website the date on which the preferential tariff measures cease to apply in the United Kingdom in respect of Northern Ireland. 4.   The United Kingdom in respect of Northern Ireland shall communicate to the Commission all information relevant for the application of this Article. 5.   The preferential tariff measures may become applicable again if, in accordance with Article 6, the third countries or group of third countries in question takes the measures necessary to ensure compliance.

Article 8

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union . It shall apply from 1 January 2021.