SI 2022/109
Entry into force: Feb 28, 2022
Amendment of the customs legislation on the movement of goods and vehicles from Northern Ireland to GB and from GB to Northern Ireland to:
- Ensure that HMRC can exercise enforcement powers when goods are removed from Northern Ireland to GB
- Remove a customs procedure from applying in the case of goods that are removed from GB to Northern Ireland
Regulations clarify and update legislation which enables HMRC to require a security (including a guarantee) to be given as a condition of releasing imported goods from customs control in cases where:
- HMRC suspects that the information on a customs declaration may be incorrect, and this has resulted in less import or excise duty being paid than is properly due, including as a result of suspected fraud; and
- HMRC needs time to fully verify the facts and the true amount of duty payable
Source gov.uk
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