A number of regulations have been made in relation to the operation of customs procedures in Northern Ireland:
Customs (Northern Ireland) (EU Exit) Regulations, SI 2020/1605: giving effect to customs charging provisions inserted into the Taxation (Cross-border Trade) Act 2018 to reflect the NI Protocol.
Customs Miscellaneous Non-fiscal Provisions and Amendments etc (EU Exit) Regulations, SI 2020/1624: also ensuring that existing customs legislation that otherwise would apply on a UK-wide basis is amended in its application to NI, to reflect the Protocol. The regulations cover customs safety and security procedures (including entry summary declarations), and the application of CEMA 1979 to movements between NI and GB for non-duty purposes.
Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations, SI 2020/1559: making various changes to the rules on the holding and movement of excise goods by businesses, and the payment of excise duty due on goods which are moved to NI from GB.
Customs (Modification and Amendment) (EU Exit) Regulations, SI 2020/1629: providing new arrangements for relief from duty chargeable in NI, where traders are required to pay EU duty because goods are ‘at risk’ of moving into the EU, and duty deferment arrangements for persons not established in the UK.
Travellers' Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations, SI 2020/1619: covering the situation where goods sold on board ships and aircrafts travelling between NI and the EU – maintaining the pre-1 January 2021 treatment, ensuring that the otherwise UK-wide changes to allowances are not extended to NI. HMRC has also published updated guidance on importing and exporting goods in personal baggage to or from GB and NI from 1 January 2021.
A number of regulations have been made in relation to the operation of customs procedures in Northern Ireland:
Customs (Northern Ireland) (EU Exit) Regulations, SI 2020/1605: giving effect to customs charging provisions inserted into the Taxation (Cross-border Trade) Act 2018 to reflect the NI Protocol.
Customs Miscellaneous Non-fiscal Provisions and Amendments etc (EU Exit) Regulations, SI 2020/1624: also ensuring that existing customs legislation that otherwise would apply on a UK-wide basis is amended in its application to NI, to reflect the Protocol. The regulations cover customs safety and security procedures (including entry summary declarations), and the application of CEMA 1979 to movements between NI and GB for non-duty purposes.
Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations, SI 2020/1559: making various changes to the rules on the holding and movement of excise goods by businesses, and the payment of excise duty due on goods which are moved to NI from GB.
Customs (Modification and Amendment) (EU Exit) Regulations, SI 2020/1629: providing new arrangements for relief from duty chargeable in NI, where traders are required to pay EU duty because goods are ‘at risk’ of moving into the EU, and duty deferment arrangements for persons not established in the UK.
Travellers' Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations, SI 2020/1619: covering the situation where goods sold on board ships and aircrafts travelling between NI and the EU – maintaining the pre-1 January 2021 treatment, ensuring that the otherwise UK-wide changes to allowances are not extended to NI. HMRC has also published updated guidance on importing and exporting goods in personal baggage to or from GB and NI from 1 January 2021.
