EN
L 102/66
Official Journal of the European Union
17.4.2023
SECTION 2 Determination of goods not at risk and repeal of Decision No 4/2020
Article 5 Subject matter This Section sets out rules for implementing Article 5(2) of the Protocol as regards: (a) the conditions for considering that a good brought into Northern Ireland from outside the Union will not be subject to commercial processing in Northern Ireland; (b) the criteria for considering that a good brought into Northern Ireland from outside the Union is not at risk of subsequently being moved into the Union.
Article 6 Non-commercial processing For the purposes of point (a) of the first subparagraph, and of the third subparagraph of Article 5(2) of the Protocol, the processing of a good shall be considered as being non-commercial, where: (a) the person who lodges a declaration for release for free circulation in respect of that good or on whose behalf such declaration is lodged (‘importer’) had a total annual turnover of less than GBP 2 000 000 in its most recent complete financial year; or (b) the processing is in Northern Ireland and is for the sole purpose of: (i)
the sale of food to an end consumer in the United Kingdom;
(ii) construction, where the processed goods are to form a permanent part of a structure that is constructed and located in Northern Ireland by the importer or one subsequent entity; (iii) direct provision to the recipient of health or care services in Northern Ireland by the importer or one subsequent entity; (iv) not for profit activities in Northern Ireland by the importer or one subsequent entity, where there is no subsequent sale of the processed good; or (v) the final use of animal feed on premises located in Northern Ireland by the importer or one subsequent entity.
Article 7 Criteria for considering goods not to be at risk of subsequently being moved into the Union 1.
A good shall be considered not to be at risk of subsequently being moved into the Union, where it is not considered to be subject to commercial processing in accordance with Article 6 of this Decision, and where: (a) in the case of goods brought into Northern Ireland from another part of the United Kingdom by direct transport: (i)
the duty payable according to the Union Common Customs Tariff is equal to zero; or
(ii) the importer has been authorised in accordance with Articles 9 to 11 of this Decision to bring that good into Northern Ireland for its sale to, or final use by, end consumers located in the United Kingdom, including where that good has been subject to non-commercial processing in accordance with Article 6 of this Decision before its sale to, or final use by, end consumers; or (iii) it is sent in a parcel, and (aa) it is of a non-commercial nature and is sent by a private individual to another private individual residing in Northern Ireland; or