{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-48",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-48.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/48",
  "kind": "regulation",
  "number": "48",
  "heading": "Incorrect amount of import duty",
  "text": "(1) Paragraph (3) applies where—\n(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;\n(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;\n(c) that mistake could not reasonably have been detected by the applicant making the application under chapter 3;\n(d) the applicant has taken all reasonable steps to ensure compliance with—\n(i) the Customs procedures relevant to the goods; and\n(ii) any requirements imposed by an HMRC officer concerning control of the goods ; and\n(e) the goods are not, and have not been, liable to forfeiture.\n(2) A mistake under paragraph (1) does not include a mistake by HMRC which gives rise to a reduced duty case under regulation 50.\n(3) The difference between the correct and incorrect amount of duty is the amount which may be remitted or repaid.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "For goods being subject to the control of an HMRC officer, see section 37(7) of 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. 48 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/48",
    "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."
}