{
  "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-41",
  "json_url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-41.json",
  "legislation": "uksi/2018/1249",
  "legislation_title": "The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018",
  "path": "regulation/41",
  "kind": "regulation",
  "number": "41",
  "heading": "Temporary admission – partial relief",
  "text": "(1) Where paragraph (2) applies partial relief from a liability to import duty is to be given.\n(2) This paragraph applies where—\n(a) chargeable goods—\n(i) are declared for a temporary admission procedure;\n(ii) HMRC accept the declaration; and\n(iii) a liability to import duty arises in relation to those goods; and\n(b) full relief is not to be given under regulation 40.\n(3) Where partial relief is to be given under paragraph (1), the amount of import duty due is 3% of the amount of import duty which would have been payable on the goods if they had been declared for the free-circulation procedure and HMRC had accepted that declaration on the date on which they accepted the declaration of those goods for the temporary admission procedure.\n(4) The amount specified in paragraph (3) is payable for every month, or fraction of a month, during which the goods are subject to the temporary admission procedure until—\n(a) the procedure is discharged; or\n(b) the amount of import duty charged reaches the amount that would have been charged in the absence of any partial relief.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 4 Ch. 5 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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 41 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/2018/1249/regulation/41",
    "retrieved_at": "2026-10-28T22:51:34.078914+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."
}