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

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

7A

• (1) This regulation applies to goods if—

• (a) they are imported into the United Kingdom as a result of their entry into Northern Ireland,

• (b) they are not relevant goods,

• (c) they are not Union goods,

• (d) the origin of the goods (as determined in accordance with the provisions of Union customs legislation in force relating to non-preferential origin) is neither in the United Kingdom nor in the European Union,

• (e) they are declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure,

• (f) they would (ignoring this regulation) have been subject to the EU steel safeguarding measure, and

• (g) if they had instead been imported into a member State they would have benefitted from tariff-rate quota in relation to that measure.

• (2) For the purpose of determining the amount of duty charged under section 30A(3) of the Act in respect of goods to which this regulation applies—

• (a) the EU steel regulation does not apply, and

• (b) the steel safeguards notice applies as if references to import duty were to duty charged under section 30A(3).

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

7B

• (1) This regulation applies to goods if—

• (a) they are imported into the United Kingdom as a result of their entry into Northern Ireland,

• (b) they are declared before 3 March 2021, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure,

• (c) they are not relevant goods,

• (d) they are not Union goods,

• (e) the origin of the goods (as determined in accordance with the provisions of Union customs legislation in force relating to non-preferential origin) is neither in the United Kingdom nor in the European Union,

• (f) they would (ignoring this regulation) have been subject to an EU steel safeguarding measure,

• (g) if they had instead been imported into a member State they would have benefitted from tariff-rate quota in relation to that measure, and

• (h) they would not have been subject to a domestic steel safeguarding measure (whether they would have benefited from a quota or were otherwise not subject to the measure) if—

• (i) the goods had been declared for the free-circulation procedure or the authorised use procedure in Great Britain, and

• (ii) that declaration had been accepted at the same time as the actual declaration was accepted.

• (2) Where the person declaring the goods makes a relevant claim that is accepted by HMRC, the EU steel regulation does not apply for the purpose of determining the amount of duty charged under section 30A(3) of the Act in respect of the goods.

• (3) In this regulation “relevant claim” means a claim made in accordance with the procedure set out in the steel notice provided all conditions in that notice are complied with.

Determination of section 30A charge

Relief from section 30A duty

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

13A

• (1) This regulation applies to goods if—

• (a) they are removed to Northern Ireland from Great Britain,

• (b) they are declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure,

• (c) they are not relevant goods,

• (d) they are not Union goods,

• (e) they are not domestic goods,

• (f) they are not goods to which regulation 11 applies,

• (g) the origin of the goods (as determined in accordance with the provisions of Union customs legislation in force relating to non-preferential origin) is neither in the United Kingdom nor in the European Union,

• (h) they would (ignoring this regulation) have been subject to an EU steel safeguarding measure, and

• (i) if they had instead been imported into a member State they would have benefitted from tariff-rate quota in relation to that measure.

• (2) For the purpose of determining the amount of duty charged under section 40A(1) of the Act in respect of goods to which this regulation applies—

• (a) the EU steel regulation does not apply, and

• (b) the steel safeguards notice applies as if references to import duty were to duty charged under section 40A(1).

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

13B

• (1) This regulation applies to goods if—

• (a) they are removed to Northern Ireland from Great Britain,

• (b) they are declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure,

• (c) they are domestic goods,

• (d) they are not relevant goods,

• (e) they are not Union goods,

• (f) they are not goods to which regulation 11 applies,

• (g) the origin of the goods (as determined in accordance with the provisions of Union customs legislation in force relating to non-preferential origin) is neither in the United Kingdom nor in the European Union,

• (h) they would (ignoring this regulation) have been subject to an EU steel safeguarding measure, and

• (i) if they had instead been imported into a member State they would have benefitted from tariff-rate quota in relation to that measure.

• (2) Where the person declaring the goods makes a relevant claim that is accepted by HMRC, the EU steel regulation does not apply for the purpose of determining the amount of duty charged under section 40A(1) of the Act in respect of the goods.

• (3) In this regulation “relevant claim” means a claim—

• (a) made in accordance with a procedure specified in a notice given by HMRC Commissioners, or

• (b) if no such notice is in force, made in accordance with the procedure set out in the steel notice provided all conditions in that notice are complied with.

• (4) HMRC Commissioners may by notice provide that a person who makes a relevant claim of the type mentioned in paragraph (3)(a) must notify the Secretary of State of the making of the claim.

• (5) The notice may provide—

• (a) that specified information must be included in the notification to the Secretary of State;

• (b) for the form and manner in which such a notification must be given;

• (c) that such a notification must be given within such period as is specified in the notice.

• (6) A notice under paragraph (3)(a) or (4)—

• (a) must be published;

• (b) may be withdrawn;

• (c) may be amended from time to time.

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

13C

• (1) This regulation applies to goods if—

• (a) they are removed to Northern Ireland from Great Britain,

• (b) they are declared before 3 March 2021, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure,

• (c) they are not domestic goods,

• (d) they are not relevant goods,

• (e) they are not Union goods,

• (f) they are not goods to which regulation 11 applies,

• (g) the origin of the goods (as determined in accordance with the provisions of Union customs legislation in force relating to non-preferential origin) is neither in the United Kingdom nor in the European Union,

• (h) they would (ignoring this regulation) have been subject to an EU steel safeguarding measure,

• (i) if they had instead been imported into a member State they would have benefitted from tariff-rate quota in relation to that measure, and

• (j) they would not have been subject to a domestic steel safeguarding measure (whether they would have benefited from a quota or were otherwise not subject to the measure) if—

• (i) the goods had been declared for the free-circulation procedure or the authorised use procedure in Great Britain, and

• (ii) that declaration had been accepted at the same time as the actual declaration was accepted.

• (2) Where the person declaring the goods makes a relevant claim that is accepted by HMRC, the EU steel regulation does not apply for the purpose of determining the amount of duty charged under section 40A(1) of the Act in respect of the goods.

• (3) In this regulation “relevant claim” means a claim made in accordance with the procedure set out in the steel notice provided all conditions in that notice are complied with.

Determination of section 40A charge

Amount of section 40A charge

Relief from section 40A duty

CHAPTER6 — Repayment or remission of duty on production of evidence

SECTION1 — Introduction

Interpretation

16T

In this Chapter—

• “claim for repayment” means a claim in respect of goods, made in accordance with Section 2, that HMRC repay duty paid in respect of a liability incurred in respect of those goods;

• “claim for remission” means a claim in respect of goods, made in accordance with Section 2, that a liability to duty incurred in respect of those goods be remitted;

• “claim for repayment or remission” is to be read in accordance with these definitions;

• “claimant” means a person who makes a claim for repayment or remission;

• “eligibility criteria” means criteria described in the repayment and remission reference document which must be met in relation to a claim for repayment or remission;

• “principal” has the meaning given in regulation 16U;

• “remitted” means the discharge of a liability to duty, or part of that liability;

• “repayment and remission agent” has the meaning given in regulation 16U;

• “repayment and remission reference document” means the document entitled “Duty incurred in Northern Ireland – repayment and remission on production of evidence: eligibility criteria and other conditions”, version 1.1 dated 17th May 2024 which—describes the eligibility criteria which apply for the purposes of a claim for repayment or remission; anddescribes cases expressed by reference to classes of goods in relation to which a claim for repayment or remission may be made.

Repayment and remission agents

16U

• (1) A person (a “principal”) may appoint any other person (a “repayment and remission agent”) to act on the principal’s behalf for the purposes of this Chapter.

• (2) A person may not act as a repayment and remission agent unless the person—

• (a) in the case of an individual, is resident in the United Kingdom; and

• (b) in any other case—

• (i) has a registered office in the United Kingdom; or

• (ii) has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform.

• (3) A repayment and remission agent must disclose their appointment to HMRC in each claim for repayment or remission which is made as agent on behalf of a principal.

• (4) The effect of an appointment of a person as a repayment and remission agent is that anything done under, or otherwise for the purposes of, this Chapter by, or in relation to, the agent is regarded as done under, or otherwise for the purposes of, this Chapter by, or in relation to, the principal (and not by the agent).

SECTION2 — Application, claims and waivers

Repayment or remission – application of Chapter 6

16V

• (1) Subject to paragraph (2), this Chapter applies—

• (a) in relation to goods—

• (i) in respect of which a liability to duty chargeable under section 30A(3) of the Act has been incurred and which were not relevant goods for the purposes of Chapter 3 at the time the liability was incurred; or

• (ii) in respect of which a liability to duty chargeable under section 40A(1)(b) of the Act has been incurred;

• (b) where—

• (i) the duty referred to in paragraph (1)(a) has been paid; or

• (ii) payment of the duty has been deferred under Article 110 of the UCC.

• (2) This Chapter does not apply in relation to goods where—

• (a) a liability to duty in respect of the goods has been incurred by virtue of Article 79 of the UCC; and

• (b) the condition specified in Article 86(6) of the UCC does not apply.

Making a claim

16W

• (1) A claim for repayment or remission may only be made if—

• (a) the eligibility criteria are met or have been waived under regulation 16Z2; and

• (b) it relates to goods within a class described in the repayment and remission reference document.

• (2) A claim for repayment of duty may only be made by, or on behalf of, a person who has paid some or all of the duty to which the claim relates.

• (3) A claim for remission of duty may only be made by, or on behalf of, a person who—

• (a) is liable to pay the duty; and

• (b) has deferred payment of the duty.

• (4) A claim must be made in the form and manner specified in a notice published by HMRC.

• (5) HMRC must publish a notice specifying the matters referred to in paragraph (4).

Time periods for claims

16X

• (1) A claim for repayment or remission may be made at any time before the expiry of the period of three years beginning with the later of—

• (a) the date on which notification is given, or treated as given, by HMRC of the liability to duty chargeable under section 30A(3) or 40A(1)(b) of the Act; and

• (b) the date on which this Chapter comes into force.

• (2) Where an appeal was made in respect of the amount of duty to which the claim relates and the appeal has been determined, the period between the commencement and determination of the appeal is to be disregarded for the purposes of determining the period in paragraph (1).

• (3) Where, by virtue of force majeure or unforeseeable circumstances, it would be unreasonable to expect a person to make a claim in time, HMRC may, on written request by the person which gives reasons for the request, allow the person to make the claim out of time.

Cases where a claim cannot be made

16Y

A claim for repayment or remission may not be made in respect of goods—

• (a) where—

• (i) more than one person incurred a liability to duty under section 30A(3) or 40A(1)(b) in respect of the goods; and

• (ii) a claim for repayment or remission has been made by, or on behalf of, one of the persons liable in respect of the goods that has not been withdrawn or treated as withdrawn under regulation 16Z(2)(b),

unless an HMRC officer consents to the making of the further claim;

• (b) where—

• (i) an appeal has been made in respect of the amount of liability to duty to which the claim would apply; and

• (ii) the appeal has not been determined;

• (c) where the goods are a catch caught by a vessel which is not a British ship; or

• (d) where a claim for the repayment or remission in respect of the goods was previously made and determined unless an HMRC officer consents to the making of the further claim.

Claim for remission where duty is paid

16Z

• (1) Paragraph (2) applies where—

• (a) a claim for remission of duty has been made which has not been withdrawn or determined; and

• (b) a payment is made in respect of the liability which is the subject of the claim.

• (2) Where—