- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (11/05/2021)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 13/06/2023
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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 33 is up to date with all changes known to be in force on or before 14 November 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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33.—(1) Paragraph (2) applies where—
(a)further to the acceptance of a Customs declaration, HMRC is required to calculate the amount of import duty; and
(b)the Customs declaration—
(i)is not a declaration which applies to different consignments of chargeable goods imported over a period; and
(ii)is not a declaration for a temporary admission procedure M1 where a partial relief from import duty applies.
(2) Where this paragraph applies, the period for the purposes of regulation 32(1)(b) is 10 days beginning with the date of release of the chargeable goods to the applicable Customs procedure.
(3) In any other case, the period for the purposes of regulation 32(1)(b) ends with the fourth working day after the end of the calendar month to which the declaration applies.
F1(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Reg. 33(4) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(14); S.I. 2020/1643, reg. 2, Sch.
Modifications etc. (not altering text)
C1Pts. 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.
Commencement Information
I1Reg. 33 in force at 31.12.2020 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.
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