Regulation 40 Notification of liability to pay import duty by release to the free-circulation, temporary admission or authorised use procedureC1 I1

(1)

Where a person makes a Customs declaration for the free-circulation procedure M1, a temporary admission procedure M2 or an authorised use procedure M3 which is required to state the amount of import duty on the chargeable goods M4 to which the declaration relates and the declaration states the amount, the release to the relevant procedure is to be taken to be the notification of liability to pay the import duty stated in the Customs declaration.

F1(2)

Paragraph (1) does not apply if—

(a)

a comprehensive guarantee M5 is given in relation to the goods declared for a Customs procedure; or

(b)

the goods were declared for a Customs procedure using the transitional EIDR simplified Customs declaration process.

F2(3)

Paragraph (1) does not apply if—

(a)

the person making the declaration, or the person in whose name the declaration is made, is approved to defer payment of liability to import duty under regulation 43(5) or (8);

(b)

HMRC has been notified by, or on behalf of, the person so approved that that person intends to defer liability in respect of the chargeable goods to which the declaration relates; and

(c)

that deferral would be in accordance with regulation 43(4).

Annotations

Textual amendments

F1: Reg. 40(2) substituted (31.12.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(9); S.I. 2020/1643, reg. 2, Sch.
F2: Reg. 40(3) inserted (31.12.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2), 7(5); S.I. 2020/1643, reg. 2, Sch.

Marginal citations

M1: “The free-circulation procedure” is defined in section 3 of the Act.
M2: “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.
M3: “An authorised use procedure” is defined in paragraph 13 of Schedule 2 to the Act.
M4: “Chargeable goods” is defined in section 2 of the Act.
M5: “Comprehensive guarantee” is defined in paragraph 8(1)(b) of Schedule 6 to the Act.

Modifications

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.

Commencement

I1: Reg. 40 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Regulation 40 Notification of liability to pay import duty by release to the free-circulation, temporary admission or authorised use procedureC1I1