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Regulation 8 Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020I1I2

United Kingdom

(1)

The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 M1 are amended as follows.

(2)

In regulation 14 (goods where Customs declaration made by conduct)—

(a)

in paragraph (1) for “or 26C” substitute “ , 26C or 26E ”;

(b)

in paragraph (2)—

(i)

at the end of sub-paragraph (a) omit “or”;

(ii)

at the end of sub-paragraph (b), after the semi-colon, insert “ or ”;

(iii)

after sub-paragraph (c) insert—

“(c)

in the case of a declaration by conduct in accordance with regulation 26E of those Regulations, when the conduct occurs”;

(c)

after paragraph (5) insert—

“(6)

In the case of conduct in accordance with regulation 26E of the Import Duty Regulations, HMRC are treated as granting the claim for relief on the occurrence of the conduct.”.

Annotations

Marginal citations

M1

S.I. 2020/1431.

Commencement

I1

Reg. 8 not in force at made date, see reg. 1(2)

I2

Reg. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.