Cases where no guarantee is requiredU.K.
This section has no associated Explanatory Memorandum
101.—(1) Notwithstanding any provision in these Regulations to the contrary, [but subject to paragraph (1A),] a person is not required to give a guarantee in respect of a liability to pay import duty if—
(a)the person liable is a public authority or universal service provider and the liability or potential liability arose in the course of carrying out the duties or functions of that authority or provider;
(b)the liability relates to goods imported into the United Kingdom via a pipe-line;
(c)the liability relates to goods subject to an inward processing procedure where regulation 21(2) (authorisation to declare goods for an inward processing procedure) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 applies;
(d)the liability relates to goods subject to an outward processing procedure where regulation 28(6) (authorisation to declare goods for an outward processing procedure) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 does not apply;
(e)the liability relates to goods declared for a temporary admission procedure and—
(i)the declaration is made under regulation [20, 21, 27, 27A, 27B [, 27C [, 27D or 27E]] (Customs declarations made orally or by conduct: certain goods)];
(ii)the goods comprise empty packaging and [are not intended for sale];
(iii)the goods are used for transportation of imported goods and have permanent, indelible markings identifying that use; or
(iv)the goods have previously been discharged from a temporary admission procedure.
[(1A) Paragraph (1) does not apply to a guarantee given in accordance with paragraph 17(5B) of Schedule 1 to the Act.]
(2) For the purposes of this regulation—
“pipe-line” has the meaning given in section 1 of CEMA 1979;
“public authority” means a public authority as defined by the Freedom of Information Act 2000 or a Scottish public authority as defined by the Freedom of Information (Scotland) Act 2002;
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