# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 52: Just and equitable reduction


(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.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/52 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.