Regulation 48 Incorrect amount of import dutyC1 I1

(1)

Paragraph (3) applies where—

(a)

a notification of liability to pay import duty states an amount of duty in respect of goods which is lower than the amount correctly due;

(b)

the incorrect amount arose by virtue of a mistake made by HMRC or the customs authorities of the territory from which the goods were exported;

(c)

that mistake could not reasonably have been detected by the applicant making the application under chapter 3;

(d)

the applicant has taken all reasonable steps to ensure compliance with—

(i)

the Customs procedures relevant to the goods; and

(ii)

any requirements imposed by an HMRC officer concerning control of the goods M1; and

(e)

the goods are not, and have not been, liable to forfeiture.

(2)

A mistake under paragraph (1) does not include a mistake by HMRC which gives rise to a reduced duty case under regulation 50.

(3)

The difference between the correct and incorrect amount of duty is the amount which may be remitted or repaid.

Annotations

M1: For goods being subject to the control of an HMRC officer, see section 37(7) of the Act.

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.