NI: Customs (Northern Ireland) (EU Exit) Regulations 2020 + Notices
Find laws and legal notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020 here.
These regulations set out how customs duty charges will be calculated and arrangements for relief and repayment under the Taxation (Post-transition Period) Act 2020.
They apply to businesses that either:
import goods to Great Britain or Northern Ireland
move certain goods between Great Britain and Northern Ireland
The regulations also provide for other UK customs legislation that will apply in relation to customs duty charges.
The Taxation (Post-transition Period) Act 2020 outlines customs duty charges in Northern Ireland and Great Britain under the Taxation (Post-transition Period) Act 2020. The instrument supports new charging provisions in sections 30A and 30B of the Taxation (Cross-border Trade) Act 2018, ensuring that HMRC can apply the UK or EU tariff for chargeable goods. It also specifies when goods leaving Northern Ireland retain their domestic status. The measure aims to prevent overlap between domestic and EU customs legislation in Northern Ireland.
The law is here: https://www.legislation.gov.uk/uksi/2020/1605/contents
Legal notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020
The below link provides the text of the notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020.
Summary
The text provides details on the Customs (Northern Ireland) (EU Exit) Regulations 2020, including requirements for relief claims, record-keeping, and documentation. It states that claims must include the "NIAID" entry in the customs declaration, and must be preserved for at least 10 years. Relief agents must also provide these records.
Section A of the Taxation Cross-border Trade Act 2018 (TCTA) outlines the evidence necessary to show goods are not chargeable to duty under section 30C. This includes commercial, transportation, or official documentation such as customer orders, contracts, correspondence, invoices, advice notes, consignment notes, packing lists, insurance and freight charges, evidence of payment, credit transfer documents, receipts, business records, and customs records. Goods not chargeable to duty under section 30C TCTA are qualifying Northern Ireland goods, and their main purpose is not to avoid any other duty chargeable as a result of TCTA or avoid any obligation. If the information is not sufficient, other commercial, transportation, or official documentation can be used to demonstrate a business or logistical reason for routing the goods through Northern Ireland.
Section B requires evidence to show goods are not excise goods, such as business records, commercial or transport documentation, electronic administrative documents, UK duty payments, and business records demonstrating the goods' journey before removal to Great Britain from Northern Ireland.
Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020 - Actual Text
1. The following text has force of law by virtue of Regulation 16H(1)(a) (b) (c) of the Customs (Northern Ireland) (EU Exit) Regulations 2020
A claim for relief must contain the following information:
the entry “NIAID” in the “Additional Information” statement area of the customs declaration
No documents or statements are required to accompany the claim for relief contained in the customs declaration.
2. The following text has force of law by virtue of Regulation 16S(1), 16S(2) and 16S(3) of the Customs (Northern Ireland) (EU Exit) Regulations 2020
The claimant must keep and preserve copies of all customs duty waiver claims and information and evidence under 16 S(A) they have completed and submitted to HMRC, or which have been completed and submitted on their behalf and any documents to HMRC supporting those.
Records may be kept and preserved by the claimant in any manner sufficient to enable an HMRC officer to examine claims for relief and to enable the claimant to demonstrate to an HMRC officer that the conditions and requirements of the relief have been satisfied.
Records must be kept and preserved for a minimum of 10 years.
Where a customs duty waiver form has been completed or submitted by a relief agent, then the relief agent must provide the claimant with any customs duty waiver claims and information and evidence the agent has completed or submitted on behalf of the claimant.
3. The following text has force of law, by virtue of Regulation 19(2) of The Customs (Northern Ireland) (EU Exit) Regulations 2020
Section A:
The evidence sufficient to show that goods are not chargeable to duty under section 30C of the Taxation Cross-border Trade Act 2018 (TCTA) is as set out below.
For the purposes of this section, commercial, transportation or official documentation includes but is not limited to the following:
• customer orders
• contracts
• correspondence
• copy invoices
• advice notes
• consignment notes
• packing lists
• insurance and freight charges
• evidence of payment
• credit transfer documents
• receipts
• business records
• customs records
A single commercial, transportation or official document may be used to demonstrate more than one of the matters set out below.
(i) Goods not chargeable to duty under section 30C TCTA because:
they are qualifying Northern Ireland goods; and
the main purpose, or one of the main purposes, of the removal of the goods to Great Britain from Northern Ireland is not to (a) avoid any other duty chargeable as a result of TCTA, or (b) avoid any obligation in connection with such a duty .
Any commercial, transportation or official documentation relevant to the goods that shows that the goods meet the criteria set out in regulation 3 of The Definition of Qualifying Northern Ireland Goods (EU Exit) Regulations 2020 , and
• If the information above is not sufficient to demonstrate a business or logistical reason for routing the goods through Northern Ireland that is not connected with the avoidance of duty or the avoidance of any obligation in connection with duty, either of the following:
(a) where goods originate in Northern Ireland or have been processed in Northern Ireland: any commercial, transportation or official documentation showing that fact; or
(b) where goods are imported into the United Kingdom by arriving in Northern Ireland and are subsequently removed to Great Britain without being processed in Northern Ireland: any other commercial, transportation or official documentation that shows why the goods were routed through Northern Ireland.
(ii) Goods not chargeable to duty under section 30C TCTA because:
they are goods described in regulation 105 of the Customs (Import Duty) (EU Exit) Regulations 2018 (goods regarded as domestic goods: fish); and
the main purpose, or one of the main purposes, of the removal of the goods to Great Britain from Northern Ireland is not to (a) avoid any other duty chargeable as a result of TCTA, or (b) avoid any obligation in connection with such a duty .
The fishing logbook, landing declaration, transhipment declaration and vessel monitoring system data; and
If the information above is not sufficient to demonstrate a business or logistical reason for routing the goods through Northern Ireland that is not connected with the avoidance of duty or the avoidance of any obligation in connection with duty, any other commercial, transportation or official documentation that shows why the goods were routed through Northern Ireland.
(iii) Goods not chargeable to duty under section 30C TCTA because:
they have been declared for an outward processing procedure in Great Britain and would, if they were subsequently imported into the United Kingdom by entering Great Britain, have continued to be regarded as domestic goods; and
the main purpose, or one of the main purposes, of the removal of the goods to Great Britain from Northern Ireland is not to (a) avoid any other duty chargeable as a result of TCTA, or (b) avoid any obligation in connection with such a duty .
The declaration of the goods for an outward processing procedure in Great Britain and commercial, transportation or official documentation that show the declared goods have been repaired outside the United Kingdom, that repair was free of charge (such as the terms of a warranty or other contractual document); and
If the information above is not sufficient to demonstrate a business or logistical reason for routing the goods through Northern Ireland that is not connected with the avoidance of duty or the avoidance of any obligation in connection with duty, any other commercial, transportation or official documentation that shows why the goods were routed through Northern Ireland.
(iv) Goods not chargeable to duty under section 30C TCTA because:
they are domestic goods returning to Great Britain after a temporary period in Northern Ireland; and
the main purpose, or one of the main purposes, of the removal of the goods to Great Britain from Northern Ireland is not to (a) avoid any other duty chargeable as a result of TCTA, or (b) avoid any obligation in connection with such a duty .
Any commercial, transportation or official documentation that shows that the goods meet the criteria set out in regulation 18(3A) of the Customs (Northern Ireland) (EU Exit) Regulations 2020 , which may include:
o Transport documentation concerning the movement of the goods from Great Britain to Northern Ireland.
o Commercial, transportation or official documentation that show either: (i) that the goods were wholly obtained in the United Kingdom, or (ii) that prior to the goods being removed to Northern Ireland, the goods have been subject to a free circulation or authorised use procedure that has been discharged.
o Commercial or official documents concerning the use of the goods while they were outside Great Britain, and details of any declaration to a customs procedure while the goods were in Northern Ireland.
• In addition, if the information above is not sufficient to demonstrate a business or logistical reason for removing the goods to Great Britain from Northern Ireland that is not connected with the avoidance of duty or the avoidance of any obligation in connection with duty, any other commercial, transportation or official documentation that shows the reason for this removal.
Section B:
The evidence which is to be required for the purposes of showing that goods are not goods to which regulation 20(1) applies is:
• evidence that the goods are not excise goods: business records, commercial or transport documentation relevant to the removal of the goods to Great Britain from Northern Ireland that describes the goods in a manner that is inconsistent with the goods being excise goods
• evidence that the goods have not been removed from the European Union to Northern Ireland, or have not merely passed through Northern Ireland before being removed to Great Britain:
o for goods in excise duty suspension, an electronic administrative document as required by the Excise Goods (Holding, Movement and Duty Point Regulations) 2010 or similar document
o for goods which have been released for consumption in the European Union, business records that demonstrate that UK duty has been paid on the goods
o for any other goods, any business records, commercial or transport documentation relevant to the removal of the goods to Great Britain from Northern Ireland that demonstrates where the goods were loaded, and the journey they took, before being removed to Great Britain
Business records, commercial documentation or transport documentation include (but are not limited to) the documents listed below:
• customer orders
• contracts
• correspondence
• copy invoices
• advice notes
• consignment notes
• packing lists
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