# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 53: Withdrawal of a Customs declaration


(1) Paragraph (2) applies where a Customs declaration is withdrawn in accordance with paragraph 16 of Schedule 1 to the Act and before the withdrawal a payment is made in respect of the liability to import duty incurred under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.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/53 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.