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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 49 is up to date with all changes known to be in force on or before 11 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.
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49.—(1) Subject to paragraph (2), paragraph (3) applies where—
(a)a Customs declaration for the free-circulation procedure M1 is accepted in respect of chargeable goods M2;
(b)at the time of the acceptance, a lower rate of import duty was applied to the goods by virtue of provision made under any of sections 9 to 12 of the Act;
(c)that lower rate was applied because of information provided by the customs authorities (“the exporting authorities”) of the territory from which the goods were exported;
(d)that information was inaccurate;
(e)any conditions relevant to the application of the lower rate of import duty have been complied with; and
(f)had the lower rate not been applied, the liability to pay import duty in respect of the goods would have been for an amount (“the higher amount”) more than that stated (“the stated amount”) in the declaration or, where it is given, in the notification of liability.
(2) Paragraph (3) does not apply where the inaccuracy arose by virtue of inaccurate information provided to the exporting authorities by the exporter unless—
(a)the exporter reasonably believed the information to be true and accurate; and
(b)the exporting authority acted reasonably in failing to correct the inaccuracy.
(3) The difference between the higher amount and the stated amount is the amount which may be remitted or repaid.
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.
Commencement Information
I1Reg. 49 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1“The free-circulation procedure” is defined in section 3(3)(a) of the Act.
M2“Chargeable goods” is defined in section 2 of the Act.
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