# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 50: Lower rate of import duty available


(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.

---
Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/50 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.