{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-40",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-40.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/40",
  "kind": "regulation",
  "number": "40",
  "heading": "Notification of liability to pay import duty by release to the free-circulation, temporary admission or authorised use procedure",
  "text": "(1) Where a person makes a Customs declaration for the free-circulation procedure , a temporary admission procedure or an authorised use procedure which is required to state the amount of import duty on the chargeable goods 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.\n(2) Paragraph (1) does not apply if—\n(a) a comprehensive guarantee is given in relation to the goods declared for a Customs procedure; or\n(b) the goods were declared for a Customs procedure using the transitional EIDR simplified Customs declaration process.\n(3) Paragraph (1) does not apply if—\n(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);\n(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\n(c) that deferral would be in accordance with regulation 43(4).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "“The free-circulation procedure” is defined in section 3 of the Act."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "“A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "“An authorised use procedure” is defined in paragraph 13 of Schedule 2 to the Act."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "“Chargeable goods” is defined in section 2 of the Act."
    },
    {
      "type": "M",
      "label": "M5",
      "text": "“Comprehensive guarantee” is defined in paragraph 8(1)(b) of Schedule 6 to the Act."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 40 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/40",
    "retrieved_at": "2026-10-28T22:51:35.418231+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}