# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 66: Lower rate of import duty available: required rejection


(1) This regulation applies where—
(a) an application concerns the reduced duty case described in regulation 50;
(b) a Customs declaration for the free-circulation procedure was made in respect of the goods stated in the application; and
(c) a lower rate of duty was available by virtue of provision made under any of sections 9 to 13 of the Act.
(2) Except where paragraph (3) applies, the application must be rejected where, at the date the application is made, a lower rate of import duty can no longer be applied to the goods by virtue of provision made under any of sections 9 to 13 of the Act.
(3) Where the reason that such a lower rate of import duty was not applied at the time the declaration for free-circulation of the goods was accepted was because of a failure by HMRC, the application is not required to be rejected if the Customs declaration which was accepted contained all the information necessary to have enabled HMRC to apply the lower rate of duty.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/66 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-66
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.