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

Interpretation

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(1);

“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”, version 1.0 dated 8th December 2020(2) 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 by HMRC under these Regulations may make different provision for different cases or different purposes.

(1)

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.

(2)

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.