# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 75: No avoidance of liability


(1) Paragraph (2) applies where—
(a) a relevant breach or failure occurs;
(b) a liability to import duty in respect of chargeable goods 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.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/75 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-75
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.