[30C Duty on potentially imported goods]
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

[30C  Duty on potentially imported goods]

[(1)     A duty of customs is charged on the removal of goods to Great Britain from Northern Ireland if the goods are not qualifying Northern Ireland goods.

(2)     A duty of customs is charged on the removal of other goods to Great Britain from Northern Ireland if the main purpose, or one of the main purposes, of the removal is to—

(a)     avoid any other duty chargeable as a result of this Act, or

(b)     avoid any obligation in connection with such a duty.

(3)     The relevant import duty provisions apply for the purposes of duty charged under this section as if—

(a)     any reference to chargeable goods

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