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Regulation 96 GuarantorsC1C2C3C4I1I2

(1)

A guarantor must be—

(a)

approved by HMRC; or

(b)

a guaranteeing association.

(2)

An applicant for approval to act as a guarantor must be established in the United Kingdom.

(3)

A guarantor may only guarantee the liability to import duty of another person.

(4)

If a guarantor's approval is revoked, HMRC must give notice of the revocation to any person whose payment in relation to a liability or potential liability to pay import duty is guaranteed by that guarantor.

(5)

HMRC may publish a notice specifying persons treated as approved as a guarantor under this regulation.

Annotations

Modifications

C1

Pt. 10 modified (31.12.2020) by S.I. 2018/1247, Sch. 2 para. 6 (as inserted by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 10(4); S.I. 2020/1643, reg. 2, Sch.)

C2

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.

C3

Pt. 10 modified (31.12.2020) by S.I. 2018/1258, Sch. 3 para. 4(1C) (as inserted by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 13(3)(a)(ii); S.I. 2020/1643, reg. 2, Sch.)

C4

Pt. 10 modified (31.12.2020) by S.I. 2018/1249, reg. 4(3) (as inserted by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(2)(e); S.I. 2020/1643, reg. 2, Sch.)

Commencement

I1

Reg. 96 in force at 2.1.2019 for specified purposes, see reg. 1(4)(d)

I2

Reg. 96 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.