The Customs (Northern Ireland) (EU Exit) Regulations 2020

 

1. The following text has force of law by virtue of Regulation 16G(3) of the Customs (Northern Ireland) (EU Exit) Regulations 2020 as amended by the Customs (Modification and Amendment) (EU Exit) Regulations 2020

A claim for relief must be made in a customs declaration lodged using electronic data-processing techniques, or a paper-based customs declaration by:

• entering “NIAID” on the “Additional Information” statement area of the declaration; and
• completing and lodging that declaration, and any accompanying documents, in accordance with the requirements of Union Customs legislation, as defined at section 37 of the Taxation (Cross-border Trade) Act 2018

A customs declaration includes a supplementary declaration, as referred to at Article 167 of the Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code.

 

2. The following text has force of law by virtue of Regulation 16H(1)(a) of the Customs (Northern Ireland) (EU Exit) Regulations 2020 as amended by the Customs (Modification and Amendment) (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

 

3. The following text has force of law by virtue of Regulation 16M(2)(b) of the Customs (Northern Ireland) (EU Exit) Regulations 2020 as amended by the Customs (Modification and Amendment) (EU Exit) Regulations 2020

A notification required by regulation 16M(2) of the Customs (Northern Ireland) (Amendment) (EU Exit) Regulations 2020 must be in writing and sent to HMRC at the following email address: customs.duty-waivers@hmrc.gov.uk.

 

4. 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 as amended by the Customs (Modification and Amendment) (EU Exit) Regulations 2020

The claimant must keep and preserve copies of all Customs Duty waiver forms they have completed and submitted to HMRC, or which have been completed and submitted on their behalf.

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 forms the agent has completed or submitted on behalf of the claimant.

 

5. The following text has force of law, by virtue of Regulation 19(2) of The Customs (Northern Ireland) (EU Exit) Regulations 2020 

A:

The evidence which is sufficient to show that goods are not chargeable to duty under section 30C TCTA is both:

• any commercial, transportation or official documentation relevant to the nature of the goods which are being removed to Great Britain from Northern Ireland 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
• where goods originate in Northern Ireland or have been processed in Northern Ireland, any commercial, transportation or official documentation showing that fact
• where goods are imported into the United Kingdom by arriving in Northern Ireland and are subsequently removed from Northern Ireland to Great Britain without being processed in Northern Ireland, normal business records that show 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

Business records, commercial, transportation or official documents relevant for the purposes of section A include but are 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

 

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:
• 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
• 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
• 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