C1PART 7Remission and repayment of import duty

Annotations:
Modifications etc. (not altering text)

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.