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

Cases where no guarantee is required U.K.

101.—(1) Notwithstanding any provision in these Regulations to the contrary, a person is not required to give a guarantee in respect of a liability to pay import duty if—

(a) the person liable is a public authority or universal service provider and the liability or potential liability arose in the course of carrying out the duties or functions of that authority or provider;

(b) the liability relates to goods imported into the United Kingdom via a pipe-line;

(c) the liability relates to goods subject to an inward processing procedure where regulation 21(2) (authorisation to declare goods for an inward processing procedure) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 applies;

(d) the liability relates to goods subject to an outward processing procedure where regulation 28(6) (authorisation to declare goods for an outward processing procedure) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 does not apply;

(e) the liability relates to goods declared for a temporary admission procedure M1 and—

(i) the declaration is made under regulation 20, 21 or 27 (Customs declarations made orally or by conduct: musical instruments, packaging, broadcast equipment, disaster relief material and miscellaneous goods);

(ii) the goods comprise empty packaging and have permanent, indelible markings identifying that use;

(iii) the goods are used for transportation of imported goods and have permanent, indelible markings identifying that use; or

(iv) the goods have previously been discharged from a temporary admission procedure.

(2) For the purposes of this regulation—

“pipe-line” has the meaning given in section 1 of CEMA 1979;

“public authority” means a public authority as defined by the Freedom of Information Act 2000 M2 or a Scottish public authority as defined by the Freedom of Information (Scotland) Act 2002 M3 ;

“universal service provider” means a postal operator designated as a universal service provider under section 35 of the Postal Services Act 2011 M4 .

Commencement Information

I1 Reg. 101 in force at 2.1.2019 for specified purposes, see reg. 1(4)(d)

Marginal Citations

M1 “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

M2 2000 c. 36; “public authority” is defined in section 3 of that Act.

M3 2002 asp 13; “Scottish public authority” is defined in section 3 of that Act.

M4 2011 c. 5.