{
  "url": "https://openlegislation.uk/customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-18",
  "json_url": "https://openlegislation.uk/customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-18.json",
  "legislation": "uksi/2020/1431",
  "legislation_title": "The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Notification of breach of conditions",
  "text": "(1) Paragraph (2) applies where—\n(a) a claim for relief is granted and a relief condition applies to a person; and\n(b) a breach of the condition occurs.\n(2) The person must—\n(a) notify HMRC as soon as practicable of details of the breach, including when it occurred or first commenced to occur; and\n(b) make the notification in such form and accompany it with such additional information or documentation as HMRC may provide by notice.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 18 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1431/regulation/18",
    "retrieved_at": "2026-11-12T03:35:55.361427+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}