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Regulation 79 Time periodsC1I1

(1)

This regulation has effect for the purposes of regulations 75 to 78.

(2)

Except where paragraph (4) applies, any remission must be made as soon as practicable and in any event before the expiry of the period of three years beginning with the date on which the liability to import duty was incurred.

(3)

Paragraph (4) applies where—

(a)

an HMRC officer considers that a criminal offence may have been committed in relation to the relevant breach or failure; and

(b)

the period required to determine that an offence has not been committed is longer than the period provided by paragraph (2).

(4)

Any remission must be made on the earlier of—

(a)

the determination that no such offence has been committed; and

(b)

the expiry of the period of 20 years beginning with the date on which the liability to import duty was incurred.

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