# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 48: Incorrect amount of import duty


(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 ; 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.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/48 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.