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Regulation 78 Minimal liability to import dutyC1I1

(1)

Paragraph (3) applies where—

(a)

a liability to import duty is incurred;

(b)

no notification of the liability is made further to paragraph 2 of Schedule 6 to the Act (notification of liability to pay import duty); and

(c)

the amount of the liability does not exceed £9.

(2)

For the purposes of paragraph (1)(b), a notification of liability includes cases where notification is presumed, taken as met by some specified act or not required further to regulations made under paragraph 3 of Schedule 6 to the Act.

(3)

HMRC must remit the liability to import duty in respect of each person liable to pay the duty.

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