The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021

Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 U.K.

4.—(1) The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020(1) are amended as follows.

(2) In regulation 2(1) (interpretation)(2), in the definition of “UK Reliefs document”, for “1.2 dated 22nd March 2021” substitute “1.3 dated 28th December 2021”(3).

(3) In regulation 11 (notifications further to a claim for relief)—

(a) after paragraph (2) insert—

“(2A) Where a claim for relief is made in the Customs declaration made in respect of the goods and the declaration is accepted before the expiry of the period in paragraph (2)(b), the notification of receipt is to be treated as having been given under paragraph (2).

(2B) Where a claim for relief is made in the Customs declaration made in respect of the goods and the declaration is rejected before the expiry of the period in paragraph (2)(b), the claim is to be treated as if it had never been made.”;

(b) in paragraph (3), omit subparagraph (a);

(c) after paragraph (3) insert—

“(3A) Paragraphs (3B) and (3C) apply where a claim for relief is made in a Customs declaration.

(3B) In relation to a claim for partial relief or where HMRC have determined to refuse a claim, a notification of liability to import duty in respect of the goods to which the claim relates is to be treated as if it were also the notification of determination required under paragraph (3) unless that notification of liability has been given before the date of the determination.

(3C) In relation to a claim for relief that is granted where no notification of liability to import duty is given in respect of the goods to which the claim relates, discharge of the goods from the free-circulation procedure is to be treated as the notification of determination required under paragraph (3) unless a notification of determination has been given in respect of the claim before the goods were discharged.”;

(d) in paragraph (4), for “Reasons” substitute “Subject to paragraph (4A), reasons”;

(e) after paragraph (4) insert—

“(4A) Where a claim for relief is made in a Customs declaration made in respect of the goods and the claim is refused—

(a) paragraph (4) is to be disregarded, and

(b) reasons for refusal of the claim must be given to the claimant on request.”.

(4) In regulation 20(4) (lower rate of import duty – goods declared for an authorised use procedure)(4), for “1.2 dated 19th July 2021” substitute “1.3 dated 28th December 2021”(5).

Commencement Information

I1 Reg. 4 in force at 1.1.2022, see reg. 1

(1)

S.I. 2020/1431.

(2)

Relevant amending instruments are S.I. 2020/1605 and 2021/380.

(3)

The UK Reliefs document version 1.3 dated 28th December 2021, is available electronically from https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021 . A person unable to access the document electronically may access it, while government advice on social distancing and unnecessary travel applies, in hard copy by post free of charge on application to 0300 322 9434, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.

(4)

Relevant amending instruments are S.I. 2021/380 and 2021/870.

(5)

The document entitled “Authorised Use: Eligible goods and rates” version 1.3 dated 28th December 2021, is available electronically from https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021 . A person unable to access the document electronically may access it, while government advice on social distancing and unnecessary travel applies, in hard copy by post free of charge on application to 0300 322 9434, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.