The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

Supplementary provision in relation to section 18 of the UK Reliefs document

4A

• (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 regulation 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.

Waiver of eligibility criteria

Prior approvals: applications and transitional provision

Relief conditions

Applications for waivers, variations and prior approvals