33 Meaning of “domestic goods”
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

Interpretation etc

33  Meaning of “domestic goods”

(1)     Goods are domestic goods for the purposes of this Part if—

(a)     they are wholly obtained in the United Kingdom, or

(b)     they have been subject to a chargeable Customs procedure.

(2)     For the purposes of this section goods have been “subject to a chargeable Customs procedure” if—

(a)     the goods were declared for the free-circulation procedure and the procedure has been discharged, . . .

(b)     the goods were declared for an authorised use procedure and the procedure has been [discharged, or]

[(c)     the goods—

(i)     are not Union goods and were removed to Northern Ireland (in the course of their importation into the United Kingdom or otherwise), and

(ii)     were declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure and that corresponding procedure has been discharged,

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Serving outside the jurisdiction with court permission—application and order

This Practice Note addresses issues when serving out of the jurisdiction and the permission of the court is required. It explains how to make an application and the form of order required. An application to serve out of the jurisdiction is generally made without notice and on the papers. Key

LEXISNEXIS

Recklessness in criminal cases

Recklessness in criminal casesWhat is recklessness?In respect of some statutory offences and common law crimes the prosecution are required to prove a mental element of recklessness on the part of the defendant.Recklessness means unjustified risk taking on the part of the accused.Prior to the House

LEXISNEXIS

CPR Part 8 claims (alternative procedure for claims)

CPR Part 8 claims (alternative procedure for claims)This Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further

LEXISNEXIS

Wounding or causing grievous bodily harm with intent

Wounding or causing grievous bodily harm with intentThe offence of causing grievous bodily harm with intentWounding or causing grievous bodily harm (GBH) with intent is triable only in the Crown Court on indictment. Elements of the offence Under the Offences against the Person Act 1861 (OATPA 1861),