# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 78: Minimal liability to import duty


(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.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/78 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-78
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.