{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-53",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-53.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/53",
  "kind": "regulation",
  "number": "53",
  "heading": "Withdrawal of a Customs declaration",
  "text": "(1) Paragraph (2) applies where a Customs declaration is withdrawn in accordance with paragraph 16 of Schedule 1 to the Act and before the withdrawal a payment is made in respect of the liability to import duty incurred under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.\n(2) The amount paid is the amount which may be repaid.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 53 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/53",
    "retrieved_at": "2026-10-28T22:51:35.418231+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}