xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
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.
54.—(1) Paragraph (2) applies in relation to a liability to import duty in respect of which no payment has been made.
(2) An application may be made to HMRC to remit the liability (in whole or part) by virtue that a reduced duty case applies, other than the reduced duty case described in regulation 53.
(3) An application described in paragraph (2) is an application for remission of duty.
(4) Where a determination to grant an application has effect under regulation 64(3), the liability is remitted to the extent stated in the determination.
(5) Paragraph (4) is subject to regulation 69.
Commencement Information
I1Reg. 54 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.