http://www.legislation.gov.uk/id/uksi/2018/1248

http://www.legislation.gov.uk/uksi/2018/1248/regulation/63/2021-07-01

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

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text/xml

Statute Law Database

EXITING THE EUROPEAN UNION

CUSTOMS

2024-06-18

Expert Participation

2021-07-01

The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.

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

Pt. 13A

The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

reg. 11(23)

reg. 1(2)

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

reg. 4(3AA)

The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

reg. 11(3)(c)

reg. 1(2)

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

reg. 4(4A)

The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

reg. 11(3)(g)

reg. 1(2)

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

reg. 4A

The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

reg. 11(4)

reg. 1(2)

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

reg. 33(1)(c)

The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019

reg. 6(12)(c)

reg. 1(3)

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

reg. 33(2A)

(2B)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 15(6)

reg. 1

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

reg. 33(2A)

(2B)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 15(6)

reg. 1

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

reg. 33(2A)-(2D)

The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019

reg. 6(13)

reg. 1(3)

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

reg. 43(3A)

The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019

reg. 11(4)

reg. 1(2)

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

reg. 98(5)

The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

reg. 11(17)(d)

reg. 1(2)

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

Table of Contents

The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019

reg. 7

reg. 1(2)

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

reg. 89(1A)-(1C)

The Customs (Miscellaneous Amendments) Regulations 2024

reg. 2(4)(a)

reg. 1

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

reg. 89(2A)

The Customs (Miscellaneous Amendments) Regulations 2024

reg. 2(4)(c)

reg. 1

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

reg. 89(5A)

The Customs (Miscellaneous Amendments) Regulations 2024

reg. 2(4)(d)

reg. 1

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

Pt. 4 Ch. 3

s. 2

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

reg. 13(3)

reg. 1(2)

C1PART 7Remission and repayment of import duty

Annotations:

Modifications etc. (not altering text)

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.

C1CHAPTER 4Post-application

C1Acceptance and rejectionI1 C163

1

By no later than 30 days after the date on which an application is received by HMRC, HMRC must notify the applicant that the application—

a

has been made in accordance with chapter 3 and is accepted; or

b

is rejected for the reasons set out in the notification.

2

If an acceptance or rejection is not made as required by paragraph (1), the application is deemed to be rejected.

C1PART 7Remission and repayment of import duty

C1CHAPTER 4Post-application

C1Acceptance and rejectionI1C163

1

a

b

2

C1Acceptance and rejectionI1 C163