{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-53B",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-53B.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/53B",
  "kind": "regulation",
  "number": "53B",
  "heading": "Repayment of import duty following Trade Remedies Authority review",
  "text": "(1) Paragraph (2) applies where the Secretary of State has made a public notice under—\n(a) section 13(4) (dumping of goods, foreign subsidies and increases in imports) of the Act; or\n(b) regulation 96D(1) or (2B), regulation 101C(2)(a) or regulation 101D(3)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019.\n(2) The amount of repayment determined by HMRC to be due having regard to the applicable public notice in paragraph (1) is the amount that may be repaid.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 53B inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(11)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 53B(1) substituted (24.12.2024) by The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1265), regs. 1, 3"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 53B applied (with modifications) (24.12.2024) by S.I. 2020/1605, reg. 32A (as inserted by The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1265), regs. 1, 6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/53B",
    "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."
}