{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-72",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-72.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/72",
  "kind": "regulation",
  "number": "72",
  "heading": "Relevant breaches or failures",
  "text": "(1) “A relevant breach or failure” means any relevant breach or failure described in this regulation.\n(2) A relevant breach is where a person—\n(a) makes a Customs declaration for a special procedure but the person has no entitlement to make it; or\n(b) breaches any requirement relating to the procedure.\n(3) A relevant breach is where a person—\n(a) breaches the terms of the declaration for an outward processing procedure;\n(b) breaches any other requirement in relation to the procedure; or\n(c) in the case of goods being processed for any other purpose except for their repair without charge, imports the goods not in accordance with the procedure.\n(4) A relevant breach is where a person is in breach of—\n(a) section 5(1)(b) of the Act (presentation of goods to Customs on import where required); or\n(b) section 35(2) of the Act (export of goods in accordance with the applicable export provisions).\n(5) A relevant failure occurs where any of the following apply—\n(a) paragraph 1(5) of Schedule 1 to the Act (Customs declaration not made within the 90 day period);\n(b) paragraph 3(4) of Schedule 1 to the Act (Customs declaration not made before goods are imported); or\n(c) regulation 11(2) (goods treated as not presented and to which section 5(1) of the Act applies).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "See section 3(4) of the Act."
    },
    {
      "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. 72 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/72",
    "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."
}