6(1)HMRC Commissioners must make regulations about the giving of guarantees in respect of any liability to pay import duty.U.K.
(2)The provision that may be made by the regulations includes (among other things) provision about—
(a)the form of a guarantee,
(b)the circumstances in which a guarantee is to be regarded as discharged (in full or in part), and
(c)the steps required to be taken by HMRC officers in cases where the guarantee is to be enforced or discharged (to any extent).
Commencement Information
I1Sch. 6 para. 6 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 6 para. 6 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
7U.K.In the case of goods declared for the free-circulation procedure, regulations under paragraph 6 must provide that, if a guarantee as to the payment of a liability to import duty is given in accordance with specified conditions, the liability is deferred until such time as is specified.
Commencement Information
I3Sch. 6 para. 7 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I4Sch. 6 para. 7 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
8(1)In the case of goods declared for a special Customs procedure, the provision that may be made by regulations under paragraph 6 includes provision requiring—U.K.
(a)a guarantee to be given in respect of a liability to import duty that might be incurred in respect of particular goods declared for a special Customs procedure, or
(b)a guarantee (a “comprehensive guarantee”) to be given in respect of a liability to import duty that might be incurred in respect of all goods declared for a special Customs procedure.
(2)In the case of a comprehensive guarantee, the regulations—
(a)must provide that the guarantee is to be given only by persons for the time being authorised in accordance with the regulations, and
(b)may provide for the guarantee to be given in respect of only a portion of the liability to import duty that might be incurred (as determined in accordance with the regulations).
(3)Regulations under paragraph 6 may make provision for a guarantee in respect of any liability to import duty in respect of any goods declared for a special Customs procedure to extend also to any liability to import duty in respect of any goods declared for the free-circulation procedure.
Commencement Information
I5Sch. 6 para. 8 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I6Sch. 6 para. 8 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
9U.K.For the purposes of paragraphs 6 to 8 any reference to a liability to import duty includes a potential liability to import duty.
Commencement Information
I7Sch. 6 para. 9 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I8Sch. 6 para. 9 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)