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Regulation 52 Just and equitable reductionC1I1

(1)

Paragraph (2) applies where—

(a)

a person (“P”) making the application under chapter 3 incurs a liability to import duty in respect of the goods stated in the application in the course of a business carried on by P;

(b)

P 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

(c)

HMRC consider that by reason of exceptional circumstances which apply to that business, were HMRC to enforce some or all of the liability against P, P would suffer a disadvantage in carrying on that business compared to other persons carrying on a similar business.

(2)

The amount of import duty which HMRC considers is just and equitable to reduce having regard to the exceptional circumstances 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. 52 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.