Regulation 4 Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

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

after paragraph (6) insert—

“(7)

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