Regulation 4 Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018

The Customs (Import Duty) (EU Exit) Regulations 2018^f1 are amended as follows.

In regulation 22 (customs declarations made in paper form)—

In regulation 40A (notification of a liability to pay import duty where declaration made by carnet), in paragraph (3) after “22” insert “(5)”.

In regulation 45 (interest on late payment of import duty), for paragraph (3) substitute—

“(3)

Where a person is liable to import duty in respect of goods and the liability has—

(a)

arisen because of non-compliance with a Customs obligation^f2; or

(b)

been notified as a result of the correction of a Customs declaration which—

(i)

occurred after the goods had been discharged from the Customs procedure^f3 for which the declaration was made; and

(ii)

was made, or directed to be made, by an HMRC officer^f4 following verification of the declaration,

any such import duty payable also carries interest at the late payment interest rate from the date the person incurred the liability to import duty under the Act until the date the person is notified, or treated as notified, of that liability.

(3A)

For the purposes of paragraph (3), cases in which liability has arisen because of non-compliance with a Customs obligation include any case in which a liability has arisen under sections 4(3), 4(4)(a) where (4)(c) applies, 4(4)(d) or 5(2) of the Act.”.