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The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1431
- PART 6
- Regulation 18
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Notification of breach of conditions
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18.—(1) Paragraph (2) applies where—
(a)a claim for relief is granted and a relief condition applies to a person; and
(b)a breach of the condition occurs.
(2) The person must—
(a)notify HMRC as soon as practicable of details of the breach, including when it occurred or first commenced to occur; and
(b)make the notification in such form and accompany it with such additional information or documentation as HMRC may provide by notice.
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