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

Extent: E+W+S+N.I.

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

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Source: https://www.legislation.gov.uk/uksi/2020/1552/regulation/8 (the official version)
Page: https://openlegislation.uk/customs-amendment-eu-exit-regulations-2020/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.