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Regulation 75 No avoidance of liabilityC1I1

(1)

Paragraph (2) applies where—

(a)

a relevant breach or failure occurs;

(b)

a liability to import duty in respect of chargeable goods M1 is incurred in consequence;

(c)

for a case to which regulation 73 applies, the relevant breach or failure has no significant effect on a Customs procedure or an outward processing procedure, as applicable to the breach or failure;

(d)

none of the persons who caused the relevant breach or failure to occur did so for the purposes of avoiding any or all of the liability; and

(e)

a person liable to the import duty—

(i)

notifies HMRC of the relevant breach or failure as soon as practicable after it occurred;

(ii)

takes all steps which can reasonably be taken to rectify the consequences of the breach or failure; and

(iii)

is not in breach of, as the case may be, a Customs procedure or an outward processing procedure in relation to the goods, other than in respect of the relevant breach or failure.

(2)

HMRC must remit the liability to import duty incurred in consequence of the relevant breach or failure in respect of each person liable to pay the duty.

Annotations

Marginal citations

M1

“Chargeable goods” is defined in section 2 of 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. 75 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.