The Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations 2021

• Citation: S.I. 2021/983
• Sections: 2

Section 1 Citation

These Regulations may be cited as the Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations 2021.

Section 2 Appointed day

(1) 4th September 2021 is appointed as the day on which Chapter 5 of the Customs (Northern Ireland) (EU Exit) Regulations 2020 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 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.