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

Cases where no guarantee is required U.K.

101.—(1) Notwithstanding any provision in these Regulations to the contrary, [F1 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 procedureM1 and—

(i) the declaration is made under regulation [F2 20, 21, 27, 27A, 27B [F3 , 27C [F4 , 27D or 27E]] (Customs declarations made orally or by conduct: certain goods)];

(ii) the goods comprise empty packaging and [F5 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.

[F6 (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 2000M2 or a Scottish public authority as defined by the Freedom of Information (Scotland) Act 2002M3 ;

F7 ...

Textual Amendments

F1 Words in reg. 101(1) inserted (8.8.2023) by The Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/811), regs. 1(2), 2(3)(a)

F2 Words in reg. 101(1)(e)(i) substituted (3.10.2019) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(3)(b), 11(18)

F3 Words in reg. 101(1)(e)(i) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(14); S.I. 2020/1643, reg. 2, Sch.

F4 Words in reg. 101(1)(e)(i) substituted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(8); S.I. 2020/1643, reg. 2, Sch.

F5 Words in reg. 101(1)(e)(ii) substituted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 2(9)

F6 Reg. 101(1A) inserted (8.8.2023) by The Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/811), regs. 1(2), 2(3)(b)

F7 Words in reg. 101(2) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(19); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C1 Pt. 10 modified (31.12.2020) by S.I. 2018/1247, Sch. 2 para. 6 (as inserted by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 10(4); S.I. 2020/1643, reg. 2, Sch.)

C2 Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

C3 Pt. 10 modified (31.12.2020) by S.I. 2018/1258, Sch. 3 para. 4(1C) (as inserted by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 13(3)(a)(ii); S.I. 2020/1643, reg. 2, Sch.)

C4 Pt. 10 modified (31.12.2020) by S.I. 2018/1249, reg. 4(3) (as inserted by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(2)(e); S.I. 2020/1643, reg. 2, Sch.)

Commencement Information

I1 Reg. 101 in force at 2.1.2019 for specified purposes, see reg. 1(4)(d)

I2 Reg. 101 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

M2 2000 c. 36; “public authority” is defined in section 3 of that Act.

M3 2002 asp 13; “Scottish public authority” is defined in section 3 of that Act.