Regulation 51 Defective and non-compliant chargeable goodsC1I1
Subject to paragraph (3), paragraph (4) applies where—
chargeable goods are released M1 to a Customs procedure;
a contract was entered into for the sale and purchase of the goods before that release; and
the buyer notified the seller that the goods were rejected as not being in compliance with the contract as soon as practicable after the grounds for rejection became known to the buyer.
In paragraph (1)(c)—
grounds for rejection include where the goods are defective or damaged; and
the rejection may occur after the goods cease to be chargeable goods.
Paragraph (4) does not apply where—
the goods have been used or processed, other than that which was necessary to determine if the goods were in compliance with the contract; or
before the goods were released to a Customs procedure, the goods were declared for a special Customs procedure M2 in order to be tested to determine if the goods were in compliance with the contract, unless such testing would not normally have revealed such compliance.
The amount of import duty in respect of the rejected goods is the amount which may be remitted or repaid.
Annotations
Marginal citations
- M1
See paragraph 17 of Schedule 1 to the Act on release of goods to a Customs procedure.
- M2
“Special Customs procedure” is defined in section 3(4) 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. 51 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.