Regulation 73 No significant effect on proceduresC1 I1

(1)

This regulation provides for the purposes of regulation 75(1)(c) for cases where the occurrence of a relevant breach or failure has no significant effect on a Customs procedure or an outward processing procedure, as the case may be.

(2)

There is no significant effect on the procedure where—

(a)

the relevant breach or failure concerns a person exceeding by a period (“the exceeded period”) the time limit within which the person is required to comply with a requirement in relation to the procedure; and

(b)

had an application to extend the time limit been made, HMRC would have been likely to grant an extension of time for compliance by a period no shorter than the exceeded period.

(3)

There is no significant effect on the procedure where subsequent to the relevant breach—

(a)

the goods are declared for the free-circulation procedure; and

(b)

accepted for that procedure.

(4)

There is no significant effect on the procedure where—

(a)

the relevant breach consists of a movement of goods other than as agreed by an HMRC officer; but

(b)

subsequent to the breach, HMRC agrees to the location of the goods.

(5)

Paragraph (6) applies where—

(a)

the relevant breach consists of making a Customs declaration containing an error;

(b)

the goods have been released to a special Customs procedure M1, except a transit procedure F1or a free zone procedure M2, or are held in a temporary storage facility; and

(c)

the error was unknown to HMRC when the declaration was accepted.

(6)

There is no significant effect on a Customs procedure if, had the error been known to HMRC before the acceptance, HMRC would have been likely not to have delayed or prevented the acceptance.

(7)

There is no significant effect on the Customs procedure if the person who causes the relevant breach or failure to occur notifies full details of the breach to HMRC before—

(a)

a person is notified of a liability to import duty in respect of the goods; or

(b)

HMRC takes any steps in relation to the goods which would likely lead HMRC to discover that the relevant breach or failure has occurred.

Annotations

Textual amendments

F1: Words in reg. 73(5)(b) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(10)

Marginal citations

M1: “Special Customs procedure” is defined in section 3(4) of the Act.
M2: “A transit procedure” is defined in paragraph 5 of Schedule 2 to the Act.

Modifications

C1: 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.

Commencement

I1: Reg. 73 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Regulation 73 No significant effect on proceduresC1I1