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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 19
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Liability to import duty on a breach of a condition
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19.—(1) Where a claim for relief is granted in respect of goods and a person breaches a relief condition which applies, the person is liable to import duty in respect of the goods.
(2) Paragraph (3) applies for the purposes of determining the date (“the relevant date”)—
(a)on which the liability arises; and
(b)by reference to which the applicable rate of import duty is to be determined.
(3) The relevant date is—
(a)the date stated in the notification required to be made under regulation 18(2) as the date on which the breach occurred or first commenced to occur; or
(b)where—
(i)details of the breach are not notified to HMRC as required; or
(ii)HMRC are not satisfied with the details notified,
the date which HMRC reasonably consider is the date that the breach occurred or first commenced to occur.
(4) It is to be presumed that the person is notified of the liability on the relevant date.
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