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Customs duty: claims for relief

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The Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations, SI 2021/983, bring Chapter 5 of the Customs (Northern Ireland) (EU Exit) Regulations, SI 2020/1605 into force, for certain purposes, from 4 September 2021. Chapter 5 of the 2020 Regulations provides for the relief or repayment of duty for all goods charged under the Taxation (Cross-border Trade) Act 2018 s 30A(3) and for non-domestic goods charged under s 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.

Issue: 1545
Categories: News