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Chapter 7 Remission in cases of relevant breaches and in cases of minimal liabilityC1

  1. 71Interpretation applicable to chapter 7
  2. 72Relevant breaches or failures
  3. 73No significant effect on procedures
  4. 74No applications for remission of duty
  5. 75No avoidance of liability
  6. 76Goods leaving the United Kingdom
  7. 77Assistance to HMRC
  8. 78Minimal liability to import duty
  9. 79Time periods

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C1

Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.