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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 29B is up to date with all changes known to be in force on or before 26 May 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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29B.—(1) A person is an “eligible person” for the purposes of this section if the person is not subject to a notice given by an HMRC officer under paragraph (2) in relation to the importation of goods.
(2) An HMRC officer may give a notice to a person if, in the opinion of the officer, the person ought not to be regarded as a fit and proper person for the purposes of this section.
(3) In determining whether to give a notice under paragraph (2) the officer must take into account such matters as are specified in a notice published by HMRC.
(4) HMRC must—
(a)publish a notice specifying matters for the purposes of paragraph (3); and
(b)include as a matter in that notice whether the person, and any directors or senior employees of that person, have been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an HMRC officer is—
(i)a serious breach having regard to the circumstances and nature of any breach and the number of any breaches; and
(ii)relevant to the suitability of that person to be an eligible person.
(5) A person is subject to a notice given by an HMRC officer under paragraph (2) from the time and date specified in the notice in relation to any importation of goods after that time.
(6) The time and date specified for the purposes of paragraph (5) must not be—
(a)in a case where an HMRC officer is satisfied that the notice is received by the eligible person at the time it is given, earlier than the time the notice is given; or
(b)in all other cases, less than 72 hours after the notice is given.
(7) An HMRC officer may, by notice, withdraw a notice given to a person under paragraph (2), and the person ceases to be subject to the notice under paragraph (2) from the time and date specified in the notice of withdrawal, in relation to any importation of goods after that time.
(8) A decision by an HMRC officer that a person ought not to be regarded as a fit and proper person for the purposes of this section is to be treated—
(a)as a relevant decision for the purposes of Chapter 2 of Part 1 of the Finance Act 1994 (reviews and appeals); and
(b)as an ancillary matter for the purposes of section 16 of that Act (powers of appeal tribunal).
(9) In this regulation, any reference to the time a notice is given means the time at which the HMRC officer issues the notice.]
Textual Amendments
F1Pt. 4 Ch. 3 s. A1 inserted (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2)(4), 3(5); S.I. 2020/1643, reg. 2, Sch.
Modifications etc. (not altering text)
C1Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
C2Reg. 29B(4)(b) modified (31.12.2020) by S.I. 2019/385, reg. 5(6A) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 8(2)(a); S.I. 2020/1643, reg. 2, Sch.)
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