The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

PART 1 U.K. Introduction

Citation and commencement U.K.

1.  These Regulations may be cited as the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 and come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.

Commencement Information

I1 Reg. 1 not in force at made date, see reg. 1

I2 Reg. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Interpretation U.K.

2.—(1) In these Regulations—

“the Act” means the Taxation (Cross-border Trade) Act 2018;

“claimant” means a person who makes a claim for relief;

“claim for relief” means a claim made in accordance with Part 3 or, where applicable, Part 4 that relief be granted in respect of goods;

“consignee” means a person to whom goods which have been imported are to be delivered as the final recipient of the goods;

“eligibility criteria” means criteria described in a section of the UK Reliefs document which must be met in order that a claim for relief under the section may be granted;

“Import Duty Regulations” means the Customs (Import Duty) (EU Exit) Regulations 2018 M1 ;

“prior approval” means an eligibility criterion or a relief condition which requires that a relevant person—

(a)

falls within a class of persons described in a section of the UK Reliefs document; or

(b)

holds an approval which may be granted by HMRC;

“relevant person” means a claimant, a consignee, a transferee or person to whom goods are hired or loaned;

“relief” means full or partial relief from a liability to import duty;

“relief condition” means a condition described in a section of the UK Reliefs document which is expressed to apply to a relevant person where a claim for relief under the section is granted by HMRC;

“transferee” means a person, other than a claimant or consignee, who may use goods in respect of which a claim for relief has been, or may be, granted;

“UK Reliefs document” means the document entitled “United Kingdom Customs Tariff: Reliefs from Import Duty”, [F1 version [F2 1.6, dated 9th November 2023]] which includes sections that describe—

(a)

cases where a claim for relief may apply, expressed by reference to—

(i)

the goods to which the section applies;

(ii)

the persons who may be a claimant or consignee for the purposes of the section; and

(iii)

the eligibility criteria which apply for the purposes of the section;

(b)

any relief conditions which apply for the purposes of the section; and

(c)

whether relief is full or partial relief in any case.

(2) In these Regulations, a notice or notification means one made in writing and a requirement to notify is to be read accordingly.

(3) A notice published F3 ... under these Regulations may make different provision for different cases or different purposes.

Textual Amendments

F1 Words in reg. 2(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 42(2); S.I. 2020/1643, reg. 2, Sch.

F2 Words in reg. 2(1) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 5(2)(a)

F3 Words in reg. 2(3) omitted (4.12.2023) by virtue of The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 5(2)(b)

Commencement Information

I3 Reg. 2 not in force at made date, see reg. 1

I4 Reg. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 S.I. 2018/1248, amended by S.I. 2019/108, 2019/326, 2019/486, 2019/1215, 2019/1346, 2020/967, 2020/1088, 2020/1234 and 2020/1449.