The Customs (Import Duty) (EU Exit) Regulations 2018

Changes over time for: Section 43

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Changes to legislation:

The Customs (Import Duty) (EU Exit) Regulations 2018, Section 43 is up to date with all changes known to be in force on or before 09 July 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

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Changes and effects yet to be applied to Regulation 43:

reg. 43(2) substituted by S.I. 2019/326 reg. 11(2) (This amendment comes into force on such day as the Treasury may by regulations under 2018 c. 22, s. 52 appoint)
reg. 43(3) substituted by S.I. 2019/326 reg. 11(3) (This amendment comes into force on such day as the Treasury may by regulations under 2018 c. 22, s. 52 appoint)

Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:

Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):

Pt. 4 Ch. 3 s. 2 applied (with modifications) by S.I. 2018/1249 reg. 13(3) (Reg. 13(1)-(3) omitted on IP completion day by S.I. 2019/108, regs. 1(5), 60(2); S.I. 2020/1643. reg. 2, Sch.)
Pt. 13A inserted by S.I. 2019/1215 reg. 11(23) (This amendment not applied to legislation.gov.uk. Reg. 11(23) omitted (29.10.2020) by virtue of S.I. 2020/1088, regs. 1(3), 9(4)(b))
Table of Contents words inserted by S.I. 2019/326 reg. 7 (This amendment not applied to legislation.gov.uk. The table of contents for this legislation will be dynamically updated when its provisions are revised)
reg. 4(3AA) inserted by S.I. 2019/1215 reg. 11(3)(c) (This amendment not applied to legislation.gov.uk. Reg. 11(3)(c) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
reg. 4(4A) inserted by S.I. 2019/1215 reg. 11(3)(g) (This amendment not applied to legislation.gov.uk. Reg. 11(3)(g) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
reg. 4A inserted by S.I. 2019/1215 reg. 11(4) (This amendment not applied to legislation.gov.uk. Reg. 11(4) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
reg. 33(1)(c) inserted by S.I. 2019/486 reg. 6(12)(c) (This amendment not applied to legislation.gov.uk. Reg. 6(12)(13) omitted (29.10.2020) by virtue of S.I. 2020/1088, reg. 1(3), 7(2))
reg. 33(2A)-(2D) inserted by S.I. 2019/486 reg. 6(13) (This amendment not applied to legislation.gov.uk. Reg. 6(12)(13) omitted (29.10.2020) by virtue of S.I. 2020/1088, reg. 1(3), 7(2))
reg. 33(2A)(2B) transitional provisions for effects of S.I. 2019/486, reg. 6(13) by S.I. 2019/513 reg. 15(6) (This amendment not applied to legislation.gov.uk. Pt. 4 omitted on IP completion day by virtue of S.I. 2020/1495, regs. 1(2), 22(5); S.I. 2020/1641, reg. 2, Sch.)
reg. 33(2A)(2B) transitional provisions for effects of S.I. 2019/486, reg. 6(13) by S.I. 2019/513 reg. 15(6) (This amendment not applied to legislation.gov.uk. Pt. 4 omitted on IP completion day by virtue of S.I. 2020/1495, regs. 1(2), 22(5); S.I. 2020/1641, reg. 2, Sch.)
reg. 43(3A) inserted by S.I. 2019/326 reg. 11(4) (This amendment comes into force on such day as the Treasury may by regulations under 2018 c. 22, s. 52 appoint)
reg. 89(1A)-(1C) inserted by S.I. 2024/194 reg. 2(4)(a)
reg. 89(2A) inserted by S.I. 2024/194 reg. 2(4)(c)
reg. 89(5A) inserted by S.I. 2024/194 reg. 2(4)(d)
reg. 98(5) inserted by S.I. 2019/1215 reg. 11(17)(d) (This amendment not applied to legislation.gov.uk. Reg. 11(17)(c)(d) omitted (29.10.2020) by virtue of S.I. 2020/1088, regs. 1(3), 9(4)(a))

Payment of import dutyU.K.

This section has no associated Explanatory Memorandum

43.—[F1[F2(1) A person who is liable to pay import duty must pay the duty before the end of the period specified in a notice published by HMRC.]

(2) If—

(a)a person who is liable to pay import duty is approved by HMRC to defer payment of any liability to import duty; and

(b)a single guarantee is given in relation to the payment of the liability to import duty,

the person must pay the duty before the end of the period [F3specified in a notice published by HMRC].

(3) If—

(a)a person who is liable to pay import duty is approved by HMRC to defer payment of any liability to import duty; and

(b)a comprehensive guarantee is given in relation to the payment of the liability to import duty,

the person must pay the duty before the end of the period [F4specified in a notice published by HMRC].

(4) A person approved under paragraph (5) or paragraph (8) to defer payment of liability to import duty must pay the duty for which the person is liable, to which the approval relates, before the end of the period [F5specified in a notice published by HMRC].

(5) HMRC may approve a person to defer payment of liability to import duty under paragraph (4) only if—

(a)the person is an authorised economic operator; or

(b)the following eligibility criteria F6... are met—

(i)the person meets the criteria which apply to be approved as an authorised economic operator as provided by regulation 93(1)(c) and (d), as if reference to suitability to be an authorised economic operator were a reference to suitability to defer payment of liability under paragraph (4); F7...

(ii)HMRC is satisfied that the person is solvent [F8; and]

[F9(iii)the person is established in the United Kingdom.]

(6) An approval under paragraph (5) is subject to the condition that it does not permit the approved person to defer payment of any liability to import duty notified within a calendar month that is above the specified limit unless the approval is amended in accordance with paragraph (7).

(7) Where a person is approved under paragraph (5) HMRC may on application by the approved person amend the approval to replace the condition imposed by paragraph (6) with a condition that the approval does not permit the approved person to defer payment of any liability to import duty notified within a calendar month that is above a different limit specified in the amended approval (“the amended limit”) if—

(a)the person is an authorised economic operator; or

(b)HMRC is satisfied that the person has sufficient resources to be able to pay any liability up to the amended limit.

(8) HMRC may approve a person to defer payment of liability to import duty above the specified limit, up to a limit specified in the approval (“the higher limit”), under paragraph (4) only if—

(a)the person is an authorised economic operator; or

(b)the following eligibility criteria F10... are met—

(i)the person meets the eligibility criteria in paragraph (5)(b); F11...

(ii)HMRC is satisfied that the person has sufficient resources to be able to pay any liability up to the higher limit [F12; and]

[F13(iii)the person is established in the United Kingdom.]

(9) An approval to defer payment of liability to import duty under paragraph (5) or (8) is granted subject to such conditions as may be specified in the approval notification issued in relation to the approval.

F14(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(11) If a liability to import duty is determined on the basis of information contained in a Customs declaration corrected (or required to be corrected) under paragraph 14 of Schedule 1 to the Act, a person who is liable to pay the import duty, who is not approved to defer payment of liability to import duty under paragraph (5) or paragraph (8), must pay the duty before the end of [F15the period specified in a notice published by HMRC.]F16...

[F17(11A) HMRC must publish a notice specifying the payment dates for the purposes of paragraphs (1) to (4) and (11).]

(12) In a case within paragraph (11), if the inaccuracy in the Customs declaration is discovered after the date on which the person was notified of the liability to pay import duty determined on the basis of the information contained in the Customs declaration before the correction, paragraph (11) only applies in relation to any additional import duty arising as a result of the correction.

(13) If the duty to notify a liability to pay import duty is taken to be met under regulation 40A (notification of liability where declaration made by carnet) payment must be made in accordance with Article 7 of the ATA Convention or Article 9 of Annex A to the Istanbul Convention as the case may be.

(14) In this regulation—

“duty deferment arrangement” has the meaning given in regulation 3 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;

“excise duty” has the meaning given by section 49 of the Act;

“import VAT” means value added tax chargeable by virtue of section 1(1)(c) of the Value Added Tax Act 1994;

“relevant duties and taxes” means—

(a)

any liability to import duty [F18or duty charged under section 30C of the Act] notified to a person within a calendar month, which—

(i)

has not been discharged in accordance with regulation 41;

(ii)

is not suspended in relation to that person under regulation 44;

(iii)

has not been remitted in accordance with Part 7 of these Regulations;

(b)

any liability to excise duty arising from an excise duty point provided for in regulation 5 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 that occurs within the same calendar month, where the liability is subject to a duty deferment arrangement; and

(c)

any liability to import VAT incurred on the importation of goods in relation to which liability to import duty is notified in the same calendar month except to the extent that the obligation to pay that VAT is deferred or postponed without a requirement for a guarantee by virtue of regulations modifying the effect of section 16(2) of the Value Added Tax Act 1994;

“specified limit” in relation to a calendar month means where the combined value of the liability to the relevant duties and taxes is an amount set out in a notice published by HMRC Commissioners.

(15) In this regulation—

(a)a liability to import duty is above the specified limit, the amended limit or the higher limit, if—

(i)it is notified to a person who has, in the same calendar month, been notified of, or otherwise incurred, liability to relevant duties and taxes of, or exceeding, the specified limit, the amended limit or the higher limit as the case may be; or

(ii)it is the part of a notified liability to import duty that, when added to other liability to relevant duties and taxes notified or otherwise incurred in the calendar month, exceeds the specified limit, the amended limit or the higher limit as the case may be;

(b)reference to duty to which the approval relates means duty which is not above the higher of—

(i)the specified limit; and

(ii)any higher limit specified in a notification of approval issued in relation to an amendment of an approval under paragraph (7) or an approval under paragraph (8).]

Textual Amendments

F1Reg. 43(1) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(13)(a)

F2Reg. 43 substituted (31.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2)(5)(a)(c), 7(7); S.I. 2020/1643, reg. 2, Sch.

F3Words in reg. 43(2) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(13)(b)

F4Words in reg. 43(3) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(13)(c)

F5Words in reg. 43(4) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(13)(c)

F6Words in reg. 43(5)(b) omitted (23.12.2020) by virtue of The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(3), 3(2)(a)(i)

F7Word in reg. 43(5)(b)(i) omitted (23.12.2020) by virtue of The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(3), 3(2)(a)(ii)

F8Reg. 43(5)(b)(ii) word inserted (23.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(3), 3(2)(a)(iii)

F9Reg. 43(5)(b)(iii) inserted (23.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(3), 3(2)(a)(iv)

F10Words in reg. 43(8)(b) omitted (23.12.2020) by virtue of The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(3), 3(2)(b)(i)

F11Word in reg. 43(8)(b)(i) omitted (23.12.2020) by virtue of The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(3), 3(2)(b)(ii)