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

Defective and non-compliant chargeable goods: required conditions

This section has no associated Explanatory Memorandum

67.—(1) This regulation applies where—

(a)an application concerns the reduced duty case described in regulation 51; and

(b)a determination is made to grant the application (in whole or part).

(2) Subject to paragraph (3), the determination must—

(a)impose a condition that the goods—

(i)are destroyed or dismantled;

(ii)are removed from the United Kingdom in accordance with the applicable export provisions; or

(iii)are placed under an inward processing or storage procedure but such a condition is not an authorisation to make a declaration for the procedure; and

(b)state a period for compliance with the condition imposed, being a period of no longer than 60 days beginning with the date of the determination.

(3) Paragraph (2) does not apply if one of the matters in paragraph (2)(a) has occurred before the time of the determination further to a consent given under regulation 62(6).