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

Relief conditions

7.—(1) Where a section of the UK Reliefs document includes a relief condition, any claim for relief is granted subject to compliance with the condition by each person to whom the condition is described in the section as applying.

(2) Paragraphs (3) and (4) apply where—

(a) a relief condition provides that the goods to which a section of the UK Reliefs document applies may not be transferred, hired or loaned without the approval of HMRC; and

(b) the consignee intends to make such a transfer, hire or loan.

(3) The consignee may apply to HMRC for approval of the transfer, hire or loan.

(4) Where a relief condition would apply to a transferee or person to whom the goods are hired or loaned (“P”) if a transfer, hire or loan were approved, HMRC may approve the transfer, hire or loan subject to HMRC being satisfied that P is aware that P must comply with the relief condition.

(5) HMRC may require a person to whom a relief condition would apply if relief is granted to provide a guarantee to be drawn upon by HMRC in circumstances where a liability to import duty is incurred in consequence of a breach of the condition.

(6) Part 10 of the Import Duty Regulations applies to such a guarantee.

(7) Paragraph (8) applies where—

(a) a relief condition is described in a section of the UK Reliefs document as being subject to “exceptional waiver or variation”; and

(b) the person to whom the condition applies, or would apply, makes an application to HMRC for approval of a waiver or variation of the condition.

(8) HMRC may waive or vary the condition, as the case may be, if HMRC consider, that by reason of circumstances described in the relevant section of the UK Reliefs document, it would be reasonable to do so.