The Customs (Import Duty) (EU Exit) Regulations 2018

Discharge of liability to import duty U.K.

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(b) if the Customs declaration made in respect of the goods is withdrawn in accordance with paragraph 16 of Schedule 1 to the Act;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 M1 [F1 or removed from Great Britain to Northern Ireland].

(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.

Textual Amendments

F1 Words in reg. 41(1)(d) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(2); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C1 Pts. 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.

C2 Reg. 41(1)(d) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(8) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 41 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 Section 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.