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The Customs (Import Duty) (EU Exit) Regulations 2018
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- UK Statutory Instruments
- 2018 No. 1248
- PART 5
- Regulation 41
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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 41 is up to date with all changes known to be in force on or before 15 November 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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Discharge of liability to import dutyU.K.
This section has no associated Explanatory Memorandum
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(b)if the Customs declaration made in respect of the goods is withdrawn in accordance with paragraph 16 of Schedule 1 to the Act;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 [F1or 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
F1Words 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)
C1Pts. 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.
C2Reg. 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
I1Reg. 41 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1Section 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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