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The Customs (Import Duty) (EU Exit) Regulations 2018,
PART 5
is up to date with all changes known to be in force on or before 08 September 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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Valid from 31/12/2020
40.—(1) Where a person makes a Customs declaration for the free-circulation procedure M1, a temporary admission procedure M2 or an authorised use procedure M3 which is required to state the amount of import duty on the chargeable goods M4 to which the declaration relates and the declaration states the amount, the release to the relevant procedure is to be taken to be the notification of liability to pay the import duty stated in the Customs declaration.
(2) Paragraph (1) does not apply if a comprehensive guarantee M5 is given in relation to the goods declared for a Customs procedure.
Marginal Citations
M1“The free-circulation procedure” is defined in section 3 of the Act.
M2“A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.
M3“An authorised use procedure” is defined in paragraph 13 of Schedule 2 to the Act.
M4“Chargeable goods” is defined in section 2 of the Act.
M5“Comprehensive guarantee” is defined in paragraph 8(1)(b) of Schedule 6 to the Act.
41.—(1) A liability to import duty incurred in respect of goods is discharged—
(a)to the extent of any payment accepted by HMRC made in respect of that liability;
(b)if the Customs declaration made in respect of the goods is withdrawn in accordance with paragraph 16 of Schedule 1 to the Act;
(c)if the goods in respect of which the liability arises are destroyed—
(i)subject to paragraph (2), whilst subject to the control of, and with the consent of, an HMRC officer;
(ii)in accordance with paragraph 16(b) of Schedule 3 to CEMA; or
(iii)by abnormal and unforeseeable circumstances beyond the control of any person liable to the import duty; or
(d)where the goods are declared for an authorised use procedure, if the goods are exported from the United Kingdom in accordance with the applicable export provisions M6.
(2) Paragraph (1)(c)(i) does not apply if an application for remission or repayment of duty has been made under Part 7 of these Regulations in relation to the liability and HMRC has consented to the destruction of the goods under regulation 62(6)(a) in relation to which the liability arises.
(3) HMRC must publish a notice specifying the forms of payment that will be accepted to discharge a liability to pay import duty.
Marginal Citations
M6Section 35 defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.
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