F2PART 16ZAImportations, exportations and removals in respect of Northern Ireland

Annotations:
Amendments (Textual)

F1Adaptations133AF

1

The application of Title III, Chapter 2 (guarantee for a potential or existing customs debt) of the Union Customs Code in relation to any VAT chargeable on the importation of goods into Northern Ireland from places outside the member States (but not including Great Britain) is subject to the following prescribed adaptations.

2

In Article 89(9) (general provisions), regard “guarantee” as being “appropriate guarantee (which may be nil if there is no risk to the payment)”.

3

In Article 110 (deferment of payment), regard there being a second subparagraph as follows—

Provided that the amount in question may exceed that of the guarantee in the case where a nil guarantee or no guarantee is required.