# The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, Regulation 18: Notification of breach of conditions

Extent: E+W+S+N.I.

(1) Paragraph (2) applies where—
(a) a claim for relief is granted and a relief condition applies to a person; and
(b) a breach of the condition occurs.
(2) The person must—
(a) notify HMRC as soon as practicable of details of the breach, including when it occurred or first commenced to occur; and
(b) make the notification in such form and accompany it with such additional information or documentation as HMRC may provide by notice.

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Source: https://www.legislation.gov.uk/uksi/2020/1431/regulation/18 (the official version)
Page: https://openlegislation.uk/customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.