# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 72: Relevant breaches or failures


(1) “A relevant breach or failure” means any relevant breach or failure described in this regulation.
(2) A relevant breach is where a person—
(a) makes a Customs declaration for a special procedure but the person has no entitlement to make it; or
(b) breaches any requirement relating to the procedure.
(3) A relevant breach is where a person—
(a) breaches the terms of the declaration for an outward processing procedure;
(b) breaches any other requirement in relation to the procedure; or
(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.
(4) A relevant breach is where a person is in breach of—
(a) section 5(1)(b) of the Act (presentation of goods to Customs on import where required); or
(b) section 35(2) of the Act (export of goods in accordance with the applicable export provisions).
(5) A relevant failure occurs where any of the following apply—
(a) paragraph 1(5) of Schedule 1 to the Act (Customs declaration not made within the 90 day period);
(b) paragraph 3(4) of Schedule 1 to the Act (Customs declaration not made before goods are imported); or
(c) regulation 11(2) (goods treated as not presented and to which section 5(1) of the Act applies).

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/72 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-72
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.