The Customs (Import Duty) (EU Exit) Regulations 2018

Goods leaving the United Kingdom

76.—(1) Paragraph (2) applies where—

(a) a relevant breach or failure occurs;

(b) a liability to import duty in respect of chargeable goods is incurred in consequence; and

(c) a person liable to the import duty—

(i) notifies HMRC of the relevant breach or failure as soon as practicable after it occurs and before HMRC discovers it; and

(ii) provides to HMRC sufficient evidence to show that the goods were not used or consumed in the United Kingdom and have permanently left the United Kingdom.

(2) Subject to paragraph (3), HMRC must remit the liability to import duty incurred in consequence of the relevant breach or failure in respect of each person liable to pay the duty.

(3) No remission may be made in respect of a person who, whether alone or with another person, caused the relevant breach or failure to occur for the purposes of avoiding any or all of the liability.