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

Payment of import duty U.K.

43.— [F1 (1) A person who is liable to pay import duty must pay the duty before the end of the period of 10 days beginning with the date following the date on which the person is notified of the liability.

This is subject to paragraphs (2) to (13).

(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 of 30 days beginning with the date on which the person is notified of the liability.

(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 of 15 days beginning with the date following the date on which the person is notified of the liability.

(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 of 15 days beginning with the date following the date on which the person is notified of the liability.

(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 F2 ... 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); F3 ...

(ii) HMRC is satisfied that the person is solvent [F4 ; and]

[F5 (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 F6 ... are met—

(i) the person meets the eligibility criteria in paragraph (5)(b); F7 ...

(ii) HMRC is satisfied that the person has sufficient resources to be able to pay any liability up to the higher limit [F8 ; and]

[F9 (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.

F10 (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—

(a) a period of 10 days beginning with the date following the date on which the person is notified of the liability; or

(b) if a guarantee is given in relation to the payment of the liability, such longer period as is notified to the person liable which an HMRC officer considers reasonable in the circumstances but not longer than a period of 6 months beginning with the date following the date on which the person is notified of the liability.

(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 [F11 or 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

F1 Reg. 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.

F2 Words 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)

F3 Word 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)

F4 Reg. 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)

F5 Reg. 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)

F6 Words 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)

F7 Word 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)

F8 Word in reg. 43(8)(b)(ii) inserted (23.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(3), 3(2)(b)(iii)

F9 Reg. 43(8)(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)(b)(iv)

F10 Reg. 43(10) 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)(c)

F11 Words in reg. 43(14) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(3); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C1 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.

C2 Reg. 43(10) modified (31.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2019/385, reg. 5(9) (as amended by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2)(5)(d), 9; S.I. 2020/1643, reg. 2, Sch.)

Commencement Information

I1 Reg. 43 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

I2 Reg. 43(2)(b)(3)(b) in force at 8.4.2019 with effect as if reg. 43(1)-(3) is in force by S.I. 2019/819, reg. 3(b)