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

Reliefs – application to chargeable goods in Parts 2 to 6 U.K.

3.—(1) Subject to paragraph (2), this Part and Parts 3 to 6 apply to chargeable goods where—

(a) a Customs declaration is made in respect of the goods for the free-circulation procedure and the declaration is accepted; and

(b) a liability to import duty is incurred in respect of the goods.

(2) This Part and Parts 3 to 6 do not apply to chargeable goods where—

(a) a liability to import duty in respect of the goods is incurred by virtue of section 5(2) of the Act as a result of a relevant failure; and

(b) an HMRC officer is satisfied that the person who caused the relevant failure did so for the purposes of—

(i) avoiding, or enabling any other person to avoid, any Customs obligation that would have applied if the relevant failure had not occurred;

(ii) preventing a liability to import duty or charges being incurred by any person; or

(iii) preventing the application of any non-tariff trade policy measure or agricultural policy measure.

(3) A relevant failure occurs where any of the following apply—

(a) section 5(1) of the Act (goods not presented to Customs);

(b) paragraph 1(5) of Schedule 1 to the Act (Customs declaration not made within the 90 day period); or

(c) paragraph 3(4) of Schedule 1 to the Act (Customs declaration not made before goods are imported).

(4) In this regulation—

“agricultural policy measure” means a provision made by or under any enactment relating to the import and export of the goods specified at points (1), (2) and (3) of the document entitled [F1 “Sensitive Goods (version 2.0)”, dated 1st June 2022”] M1 ;

“charges” means—

(a)

fees under Part 14 of the Import Duty Regulations;

(b)

interest payable for late payment of import duty; and

(c)

penalties under Part 3 of the Finance Act 2003;

“Customs obligation” means any obligation or requirement imposed by or under—

(a)

the Act in relation to a duty of customs; or

(b)

CEMA 1979 M2 ;

“non-tariff trade policy measure” means a provision made by or under any enactment relating to government policy in respect of international trade in goods, other than provisions relating to the amount of import duty.

Textual Amendments

F1 Words in reg. 3(4) substituted (8.6.2022) by The Customs (Amendments and Miscellaneous Provisions) Regulations 2022 (S.I. 2022/615), regs. 1, 4(2)

Commencement Information

I1 Reg. 3 not in force at made date, see reg. 1

I2 Reg. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 The document entitled “Sensitive Goods” is available at https://www.gov.uk/government/publications/sensitive-goods and a hard copy is available for inspection, free of charge, at the offices of HMRC at 100 Parliament Street, London, SW1A.

M2 “CEMA 1979” is defined in section 37(1) of the Act as the Customs and Excise Management Act 1979 (c. 2).