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Regulation 4A Supplementary provision in relation to section 18 of the UK Reliefs documentF1

(1)

This regulation applies to claims for relief made by reference to a case described in section 18 of the UK Reliefs document (“section 18”).

(2)

The Treasury may publish a notice specifying—

(a)

a description of the goods to which section 18 applies;

(b)

a period within which the liability to import duty under F2regulation 3(1) must have been incurred in respect of the goods in order for a claim for relief to be made; and

(c)

a period beginning with the day on which the goods are discharged from the free-circulation procedure within which the goods must comply with any relief condition described in section 18.

(3)

For the purposes of claims for relief to which this regulation applies, any matter specified in a notice published under paragraph (2) shall be treated as if it were set out in the UK Reliefs document.

Annotations

Textual amendments

F1

Reg. 4A inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 5(3)

F2

Words in reg. 4A(2)(b) substituted (12.6.2024) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 6(2)