{
  "url": "https://openlegislation.uk/customs-temporary-storage-facilities-approval-conditions-and-miscellaneous-amendments-eu-exit-regulations-2018/schedule-2/paragraph-6",
  "json_url": "https://openlegislation.uk/customs-temporary-storage-facilities-approval-conditions-and-miscellaneous-amendments-eu-exit-regulations-2018/schedule-2/paragraph-6.json",
  "legislation": "uksi/2018/1247",
  "legislation_title": "The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-temporary-storage-facilities-approval-conditions-and-miscellaneous-amendments-eu-exit-regulations-2018",
  "path": "schedule/2/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "For the purposes of paragraph 5—\n(a) Part 10 of the import duty regulations is modified as follows—\n(i) other than in regulation 97(2), for “import duty”, wherever it appears, regard as substituted “ import duty and excise duty ”;\n(ii) in regulation 95(1)(a), regard “discharge of the liability” as “discharge of the liability to pay import duty”;\n(iii) after regulation 100(1)(b), regard as inserted—\n“(ba) where the goods have been placed under a duty suspension arrangement and—\n(i) all the liability to import duty to which the guarantee relates and, where regulation 95(2) (guarantee in relation to charges) applies, any charges in relation to that liability have been paid in full; or\n(ii) the potential liability to import duty to which the guarantee relates has been extinguished on the discharge of a special Customs procedure;”;\n(iv) in regulation 100(1)(c)—\n(aa) in paragraphs (i) and (ii), for “the duty” regard as substituted “ the import duty ”;\n(bb) at the end of paragraph (ii), regard “and” as omitted;\n(cc) at the end of paragraph (iii), for “or” regard as substituted “ and ” and regard as inserted—\n“(iv) the part of the specified amount which is equivalent to the amount of the liability, or potential liability, to excise duty is paid in full or the goods to which that part relates have been placed in a duty suspension arrangement; or”; and\n(b) a reference to a “guarantee” in the import duty regulations, wherever it appears, should be construed in accordance with the modifications made by sub-paragraph (a).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 paras. 4-7 inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 10(4); S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1247/schedule/2/paragraph/6",
    "retrieved_at": "2026-10-28T22:51:36.016162+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."
}