- Latest available (Revised)
- Point in Time (23/12/2020)
- Original (As made)
Version Superseded: 31/12/2020
Point in time view as at 23/12/2020. This version of this part contains provisions that are not valid for this point in time.
The Customs (Import Duty) (EU Exit) Regulations 2018, PART 6 is up to date with all changes known to be in force on or before 10 October 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Valid from 31/12/2020
42. For the purposes of this Part, a person is “involved in a breach of a relevant Customs obligation” if that person is within one of paragraphs (a) to (d) of section 6(4) of the Act.
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 (5).
(2) If—
(a)a single guarantee is given in relation to the payment of the liability to import duty; and
(b)a deferral of the payment has been approved in respect of that liability,
a person who is liable to pay import duty must pay the duty before the end of the period of 30 days beginning with the date following the date on which the person is notified of the liability.
(3) If—
(a)a comprehensive guarantee is given in relation to the payment of the liability to import duty; and
(b)a deferral of the payment has been approved in respect of that liability,
a person who is liable to pay import duty 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) 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 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.
(5) In a case within paragraph (4), 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 (4) only applies in relation to any additional import duty arising as a result of the correction.]
[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—
any liability to import duty notified to a person within a calendar month, which—
has not been discharged in accordance with regulation 41;
is not suspended in relation to that person under regulation 44;
has not been remitted in accordance with Part 7 of these Regulations;
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
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
F1Reg. 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.
F2Words 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)
F3Word 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)
F4Reg. 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)
F5Reg. 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)
F6Words 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)
F7Word 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)
F8Word 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)
F9Reg. 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)
F10Reg. 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)
Commencement Information
I1Reg. 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)
Valid from 31/12/2020
44.—(1) The period for discharging a liability to pay import duty incurred in respect of goods is suspended in the cases set out in paragraphs (2), (3), (5) and (6).
(2) If an application for remission of the liability is made where regulation 48 (incorrect amount of import duty), 50 (lower rate of import duty available), 51 (defective and non-compliant chargeable goods) or 52 (just and equitable reduction) applies, the period for discharging the liability is suspended until the application is rejected under regulation 63 (acceptance and rejection) or determined under regulation 64 (determinations).
(3) If—
(a)two or more persons have been notified of a liability to pay import duty incurred in respect of goods; and
(b)one or more of those persons is involved in a breach of a relevant Customs obligation in respect of those goods,
in relation to any person who is not involved in the breach, the period for discharging the liability is suspended for one year if that person gives or has given a guarantee in respect of that liability.
(4) In a case within paragraph (3)—
(a)no guarantee is required if in the opinion of an HMRC officer the requirement of a guarantee would be likely to cause serious economic or social difficulties to the person; and
(b)the duration of the suspension may be extended if an HMRC officer thinks an extension is just and reasonable in the circumstances.
(5) If a liability to import duty relates to—
(a)a relevant decision falling within paragraph (a) or (h) of section 13A(2) of the Finance Act 1994 M1, or
(b)a decision on a review of such a relevant decision,
which is the subject of an appeal under section 16 of that Act where paragraphs (a) or (b) of subsection (3) of that section applies, the period for discharging the liability in respect of that duty is suspended until the appeal is determined.
(6) If notice of seizure has been given in relation to goods under paragraph 1(1) of Schedule 3 to CEMA 1979 M2 or goods have been seized in a case within paragraph 1(2) of that Schedule, the period for discharging a liability to import duty incurred in respect of the goods is suspended until the goods are condemned as forfeited under paragraph 5, 6 or 7 of that Schedule or determined by a court as not liable for forfeiture in proceedings for condemnation.
Marginal Citations
M11994 c. 9; section 13A was inserted by S.I. 2009/56 and relevantly amended by S.I. 2011/1043, section 16 was relevantly amended by S.I. 2009/56.
M2Paragraph 1(2) of Schedule 3 was amended by section 175(5) of the Finance Act 2016 (c. 24).
Valid from 31/12/2020
45.—(1) Import duty payable carries interest at the late payment interest rate from the late payment interest start date until the date of payment.
(2) The late payment interest start date is the date following the date on or before which a liability to pay import duty must be discharged.
(3) But where a person is liable to import duty in respect of goods because the person was involved in a breach of a relevant Customs obligation in relation to the goods, the late payment interest start date is the date which would have applied had the breach not occurred and a Customs declaration had been made as required.
(4) The late payment interest rate is the percentage per annum given by the formula—
where BR is the official Bank rate determined by the Bank of England Monetary Policy Committee at the operative meeting.
(5) For the purposes of paragraph (4), “the operative meeting”, in relation to the late payment interest rate applicable in respect of any day, means the most recent meeting of the Bank of England Monetary Policy Committee apart from any meeting later than the 13th working day before that day.
(6) HMRC Commissioners may waive a charge to interest under this regulation where they think that the charge would cause serious economic or social difficulties to the person liable to the charge.
(7) No interest arises under this regulation if the amount of import duty is less than £9.
(8) Any interest determined under this regulation is recoverable as if it were an amount of import duty.
(9) Paragraph (1) applies even if the late payment interest start date is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882 M3.
(10) Late payment interest is not payable on late payment interest.
(11) For the purposes of this regulation, a reference to import duty being paid includes a reference to its being set off against an amount payable by HMRC (and, accordingly, the reference to the date of payment includes a reference to the date from which the set-off takes effect).
Marginal Citations
M31882 c. 61; amended by sections 3(1) and 4(4) of the Banking and Financial Dealings Act 1971 (c. 80).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: