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Regulation 77 Assistance to HMRCC1I1

(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)

any of the persons responsible for causing the relevant breach or failure to occur did so for the purposes of avoiding any or all of the liability; and

(d)

a person (“P”) who did not cause, alone or with another person, the relevant breach or failure to occur provides assistance to HMRC which enables HMRC to identify the relevant breach or failure.

(2)

HMRC must remit the liability of P to the import duty incurred in consequence of the relevant breach or failure.

Annotations

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. 77 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.