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Regulation 49 Lower rate of import duty applied incorrectlyC1I1

(1)

Subject to paragraph (2), paragraph (3) applies where—

(a)

a Customs declaration for the free-circulation procedure M1 is accepted in respect of chargeable goods M2;

(b)

at the time of the acceptance, a lower rate of import duty was applied to the goods by virtue of provision made under any of sections 9 to 12 of the Act;

(c)

that lower rate was applied because of information provided by the customs authorities (“the exporting authorities”) of the territory from which the goods were exported;

(d)

that information was inaccurate;

(e)

any conditions relevant to the application of the lower rate of import duty have been complied with; and

(f)

had the lower rate not been applied, the liability to pay import duty in respect of the goods would have been for an amount (“the higher amount”) more than that stated (“the stated amount”) in the declaration or, where it is given, in the notification of liability.

(2)

Paragraph (3) does not apply where the inaccuracy arose by virtue of inaccurate information provided to the exporting authorities by the exporter unless—

(a)

the exporter reasonably believed the information to be true and accurate; and

(b)

the exporting authority acted reasonably in failing to correct the inaccuracy.

(3)

The difference between the higher amount and the stated amount is the amount which may be remitted or repaid.

Annotations

Marginal citations

M1

“The free-circulation procedure” is defined in section 3(3)(a) of the Act.

M2

“Chargeable goods” is defined in section 2 of the Act.

Modifications

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.

Commencement

I1

Reg. 49 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.