Regulation 50 Lower rate of import duty availableC1I1
(1)
Paragraph (2) applies where a notification of liability to pay import duty states an amount of duty in respect of goods which is greater than the amount correctly due because by mistake an incorrect rate of import duty was applied.
(2)
The difference between the correct and incorrect amount of duty is the amount which may be remitted or repaid.
Annotations
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. 50 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.