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

PART 7 Authorised use

Lower rate of import duty - goods declared for an authorised use procedure

20.—(1) Paragraph (2) applies to chargeable goods where—

(a) a Customs declaration is made in respect of the goods for an authorised use procedure and the declaration is accepted;

(b) the goods are of a type described in the authorised use rates document; and

(c) a liability to import duty is incurred in respect of the goods.

(2) Subject to paragraph (3), the rate of import duty which applies to the goods is that which is stated as applicable to the goods in the authorised use rates document which must be lower than the applicable rate in the customs tariff in its standard form.

(3) Paragraph (2) does not apply where the rate of import duty which would apply by virtue of that paragraph is higher than the rate which would apply by virtue of any provision made under any of sections 9 to 15 of the Act.

(4) In this regulation, “authorised use rates document” means the document entitled “Authorised Use: Eligible goods and rates”, version 1.0 dated 14th December 2020(1).

(1)

Available electronically from https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A person unable to access the document electronically may access it while government advice on social distancing and unnecessary travel applies, in hard copy free of charge on application to 07741835049, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.