(P) The law describes the reliefs, approvals, conditions to meet to suspend your obligation to pay duty in the UK. Summary and a direct link to the law here.
Part 1 (introductory provisions)
Part 1 provides for citation and commencement and definitions used in the Regulations. The Regulations will be brought into force by way of a separate statutory instrument made under section 52 of the Act.
Part 2 (application, claims, waivers, prior approvals and conditions)
Part 2 makes provision for the application of Parts 2 to 6 to chargeable goods declared for the free circulation procedure; when HMRC can grant a claim, including where an eligibility criterion is not met; prior approvals granted by HMRC, including transitional provisions in relation to approvals granted in respect of relief from a liability to an EU customs duty; the application of relief conditions, including the waiver or variation of a condition; the application of approval provisions in the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248: “the Import Duty Regulations”).
Part 3 (general claims for relief)
Part 3 makes general provision in relation to making a claim for relief, the information and evidence to be given in relation to a claim and notifications to be given by HMRC on receipt of a claim.
Part 4 (special claims for relief)
Part 4 makes special provision for claims for relief in relation to goods imported by post, goods in relation to which a Customs declaration is made orally or by conduct and where a claim is made in an advance electronic declaration.
Part 5 (repayment)
Part 5 makes provision for the repayment of import duty where a claim for relief is granted.
Part 6 (breach of conditions)
Part 6 makes provision for notification of a breach of a relief condition and for liability to import duty on breach of a relief condition.
Part 7 (authorised use)
Part 7 makes provision for a lower rate of import duty to apply in relation to goods declared for an authorised use procedure. The rate is set out in a document entitled “Authorised Use: Eligible goods and rates”, version 1.0 dated 14th December 2020.
Part 8 (consequential amendments)
Part 8 makes consequential amendments in relation to reliefs.
Regulation 21 amends the Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003 (S.I. 2003/3113) to impose penalties for breaches of regulation 7 and 17 of these Regulations.
Regulation 22 amends the Import Duty Regulations 2018. Regulation 14 is amended to insert a reference to the UK Reliefs document. Regulations 19, 24 and 25 are amended to restrict cases where an oral or by conduct declaration can be made to specific cases where full relief from import duty is available.
Regulation 23 amends the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385) to extend relief provisions to the Isle of Man.
Regulation 24 amends the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (2020/967). Regulation 2 is amended to insert a reference to the UK Reliefs document. Regulation 5(2) is amended to restrict cases where a bulk Customs declaration can be made to specific cases where full relief from import duty is available.
Link
Essential, online Customs & Global Trade Support
You can:
get advice on our Export Information Hub.
learn more about rules of origin on our Rules of Origin Information Hub
find out how to determine the relevant duty rates and commodity codes for your goods in our Classification Hub
get help by asking the Customs Manager Ltd experts a question
Where to find even more help and support
- For online support, join our educational live webinars, subscribe to insightful short Twitter updates and informative YouTube videos, and stop by at our expert blog page, updated weekly: https://www.customsmanager.org/customs-global-trade-blog
- Join us on Linked In, too: www.linkedin.com/company/customs-manager-ltd
- We also offer a resources hub that covers a lot of topics, videocasts and step by steps guidance: https://www.customsmanager.org/ -> Resources
- There are regular customs and global trade update sessions to discuss what is coming up: https://www.customsmanager.org/customs-and-global-trade-update
- Join our wide range of LIVE or online training courses on the customs and global trade topics that matter to you
- Subscribe to our free newsletter to never miss an important update on our social media channels and expert blogs and get a round-up on all the important changes, law updates and guidance modifications for the EU and the UK).
- You can also call our helpline on 079146450183. The first call is free, after this, we charge a moderate fee to get instant expert support. You can access it at https://www.customsmanager.org/expert-helpline-blog-training-exclusive-briefings
- If you know of a business who would also find e-mails or customs and global trade blog entries helpful, please forward it on, or suggest they register to receive them directly to their inbox register to get these updates directly to their inbox.
About Customs Manager Ltd.
Working with us means having a Customs Advisor, Global Trade Expert and Export Controls Consultant, on speed-dial. If you are looking for a customs consultant UK and EU, let us help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world.
Need to stay up-to-date with changing customs and global trade rules? We monitor legislation so our clients don't have to. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter.
Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer pubic and private live, in-house and on-demand (study from anywhere and anytime) courses.
To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements.
Important Notice
Customs Manager Ltd. owns the copyright in this information, unless other sources are identified.
You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes.
However, under no circumstances are you permitted to use, copy or reproduce this information to profit or gain.
In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise.
This information is intended to serve as general guidance only and does not constitute legal advice. We cannot guarantee the quality, content, or accuracy of the information provided on this page as laws and information change regularly. Moreover, the application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional.
In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
Comentários