# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 40: Notification of liability to pay import duty by release to the free-circulation, temporary admission or authorised use procedure


(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.
(2) Paragraph (1) does not apply if—
(a) a comprehensive guarantee 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.
(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).

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/40 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.