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There are currently no known outstanding effects for the The Customs (Transitional) (EU Exit) Regulations 2020, Section 9.
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9.—(1) Where the EU Customs Code ceases to apply to non-Union goods [F1in Great Britain] as a result of the conditions in Article 322, 323, 323a or 324 of the IA being met, those goods are to be treated as domestic goods for the purposes of Part 1 of the Act.
(2) Where the EU customs code ceases to apply to Union goods [F2in Great Britain] in accordance with Article 49(1) of the EU withdrawal agreement those goods are to be treated as domestic goods for the purposes of Part 1 of the Act.
(3) Paragraph (2) does not apply to Union goods that are subject to an EU end-use procedure at IP completion day.
(4) The treatment of goods under this regulation as domestic goods does not—
(a)affect the application of the EU Customs Code to the goods prior to the EU Customs Code ceasing to apply in accordance with Article 49(1) or anything duly done or suffered under it;
(b)affect any right, privilege, obligation or liability, acquired, accrued or incurred in relation to the goods under the EU Customs Code or any enactment in relation to the EU Customs Code;
(c)affect any penalty, forfeiture, or punishment incurred in respect of any offence under the EU Customs Code; or
(d)affect or prevent any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment.
(5) For the purposes of this regulation “EU end–use procedure” has the same meaning as at Article 210(c) of the UCC.
Textual Amendments
F1Words in reg. 9(1) inserted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 5(3)(a)
F2Words in reg. 9(2) inserted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 5(3)(b)
Commencement Information
I1Reg. 9 not in force at made date, see reg. 1(2)
I2Reg. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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