UK Statutory Instrument 2020 United Kingdom

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

The Regulations are made by the Treasury primarily under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) as amended by the Taxation (Post-transition Period) Act 2020 (c. 26: “the 2020 Act”). This is an EU Exit statutory instrument. The Regulations make provision in relation to goods chargeable to duty under sections 30A to 30C and 40A of the Act.
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At a glance

Enforced by

HMRC

What's here

34 compliance obligations

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

  • Trader 10
  • Any Person 8
  • Applicant 7

Plus 9 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

Traders also bound by 219 other Acts (top 5 shown)
Any Person also bound by 749 other Acts (top 5 shown)
Applicants also bound by 146 other Acts (top 5 shown)

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Part 1 — Introduction

Browse 2 other sections in this Part — procedural / definitional / commencement

Part 2 — Importation of goods and goods potentially for export

s.007

Amount of section 30A(3) duty for certain steel products

  • Pay reduced duty on specific steel imports into Northern Ireland Trader
s.007

Amount of section 30A(3) duty for certain steel products before 3 March 2021

  • Claim lower duty rates for specific steel imports into Northern Ireland Any Person
s.013

Amount of section 40A(1) duty for certain steel products

  • Apply UK steel safeguard rates when moving specific steel products to NI Trader
s.013

Amount of section 40A(1) duty for certain domestic steel products

  • Claim a duty exemption for certain UK steel products moved to Northern Ireland Any Person
s.013

Amount of section 40A(1) duty for certain steel products before 3 March 2021

  • Claim duty relief for specific steel products moved to Northern Ireland Any Person
s.016

Information and evidence in relation to claims

  • Provide required evidence and declarations when claiming customs relief Any Person
s.016

Granting claims for relief

Other duties (1) — Crown / regulator
  • HMRC must grant customs duty relief if you meet eligibility criteria Statutory regulator
s.016

Notifications further to a claim for relief

Other duties (1) — Crown / regulator
  • HMRC must notify you of the outcome of your duty relief claim Statutory regulator
s.016

Repayment of duty

Other duties (1) — Crown / regulator
  • HMRC must repay overpaid customs duty plus interest within 30 working days Statutory regulator
s.016

Notification of limit breach or error

  • Notify HMRC of errors or eligibility breaches in customs relief claims Applicant
s.016

Rectification of errors in claim for relief

Other duties (1) — Crown / regulator
  • HMRC must correct errors in claims for relief Statutory regulator
s.016

Liability to duty due to error

  • Pay unpaid customs duty resulting from relief errors Applicant
s.016

Liability to duty on limit breach

  • Pay duty and interest if your relief claim breach is discovered Applicant
s.016

Recovery of duty

Other duties (1) — Crown / regulator
  • HMRC power to recover unpaid customs duty in Northern Ireland Statutory regulator
s.016

Agents’ liability

  • Ensure relief agent authority and disclosure to avoid liability for duty Trader
s.016

Record keeping

  • Maintain and preserve records for customs duty relief claims Applicant
s.016

Provision of information by undertaking lead

  • Provide information to HMRC as a lead business for state aid Trader
s.016

Making a claim

  • Submit claims for repayment or remission of customs duty correctly Any Person
s.016

Claim for remission where duty is paid

Other duties (1) — Crown / regulator
  • HMRC must notify you if a third party pays your duty claim Statutory regulator
s.016

Information and evidence in relation to claims

  • Provide specific information and evidence when claiming duty repayments Any Person
s.016

Record keeping

  • Keep and preserve customs records for repayment or remission claims Applicant
s.016

Notifications of receipt and determination of a claim for repayment or remission

Other duties (1) — Crown / regulator
  • HMRC must notify you of the receipt and outcome of customs claims Statutory regulator
s.016

Time of repayment

Other duties (1) — Crown / regulator
  • HMRC must repay customs duty and pay interest on late payments Statutory regulator
s.016

Notification of errors

  • Notify HMRC of errors in repayment or remission claims Applicant
s.016

Rectification of errors in claim for repayment or remission before determination of claim

Other duties (1) — Crown / regulator
  • HMRC must correct errors in repayment claims before determination Statutory regulator
s.016

Repayments due to error

  • Repay HMRC if you received an incorrect customs repayment or remission Any Person
s.016

Agents’ liability

  • Customs agents may be held personally liable for repayment claims Trader
Browse 29 other sections in this Part — procedural / definitional / commencement
s.016

Reliefs etc. – interpretation

s.016

Establishment

s.016

Relief agents

s.016

Undertaking lead

s.016

Reliefs – application of Chapter 5

s.016

Eligibility criteria

s.016

Waiver of eligibility criteria

s.016

Making a claim

s.016

Section 4 – interpretation

s.016

Further liability to duty

s.016

Interpretation

s.016

Repayment and remission agents

s.016

Repayment or remission – application of Chapter 6

s.016

Time periods for claims

s.016

Cases where a claim cannot be made

s.016

Waiver of eligibility criteria

s.016

Granting claims for repayment or remission

Part 3 — Potentially imported goods

Browse 5 other sections in this Part — procedural / definitional / commencement

Part 4 — Goods exported on removal from Northern Ireland

Browse 5 other sections in this Part — procedural / definitional / commencement
s.025

Treatment of qualifying Northern Ireland goods in Northern Ireland

Part 5 — Application of provision made by or under the customs and excise Acts

s.032

Application of the Customs (Import Duty) (EU Exit) Regulations 2018 to repayments of duty following trade remedy repayment investigations or Trade Remedies Authority review

  • Apply for repayment of customs duties following trade remedy reviews Trader
Browse 9 other sections in this Part — procedural / definitional / commencement
s.028

Modification of section 159 of the Customs and Excise Management Act 1979

Part 6 — Consequential amendments

Browse 6 other sections in this Part — procedural / definitional / commencement
Read the full Act on legislation.gov.uk (opens in a new tab)

Official guidance

Authoritative sources published by regulators or government explaining this legislation.

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HMRC

HM Revenue & Customs

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …

Connected legislation

parent Act

These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.

Made under

Taxation (Cross-border Trade) Act 2018 2018 Primary Act

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