Regulation 53 Withdrawal of a Customs declarationC1I1
(1)
Paragraph (2) applies where a Customs declaration is withdrawn in accordance with paragraph 16 of Schedule 1 to the Act and before the withdrawal a payment is made in respect of the liability to import duty incurred under that declaration.
(2)
The amount paid is the amount which may be 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. 53 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.