Regulation 34A Authorised use relief – breach of a requirementF1

(1)

This regulation applies where—

(a)

goods are released to an authorised use procedure;

(b)

a breach of a requirement relating to the procedure gives rise to a liability to import duty under section 4(4)(d) of the Act; and

(c)

an HMRC officer is satisfied that the person who caused the breach did not do so for the purposes of—

(i)

avoiding, or enabling any other person to avoid, any Customs obligation that would have applied if the breach had not occurred;

(ii)

preventing a liability to import duty or charges being incurred by any person; or

(iii)

preventing the application of any non-tariff trade policy measure or agricultural policy measure.

(2)

Where this regulation applies, relief from the liability to import duty arising under section 4(4)(d) of the Act is to be given.

Annotations

F1: Reg. 34A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(11); S.I. 2020/1643, reg. 2, Sch.

C1: Pt. 4 Ch. 4 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 33; S.I. 2020/1643, reg. 2, Sch.