C1PART 7Remission and repayment of import duty
C1CHAPTER 7Remission in cases of relevant breaches and in cases of minimal liability
C1No avoidance of liabilityI1C175
1
Paragraph (2) applies where—
a
a relevant breach or failure occurs;
b
a liability to import duty in respect of chargeable goods M1 is incurred in consequence;
c
for a case to which regulation 73 applies, the relevant breach or failure has no significant effect on a Customs procedure or an outward processing procedure, as applicable to the breach or failure;
d
none of the persons who caused the relevant breach or failure to occur did so for the purposes of avoiding any or all of the liability; and
e
a person liable to the import duty—
i
notifies HMRC of the relevant breach or failure as soon as practicable after it occurred;
ii
takes all steps which can reasonably be taken to rectify the consequences of the breach or failure; and
iii
is not in breach of, as the case may be, a Customs procedure or an outward processing procedure in relation to the goods, other than in respect of the relevant breach or failure.
2
HMRC must remit the liability to import duty incurred in consequence of the relevant breach or failure in respect of each person liable to pay the duty.
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.