SPE16070 - General relief conditions: incurrence of Customs debt at declaration for free circulation

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If a condition governing the placing of the goods under Authorised Use was not fulfilled at the moment when the goods were declared for free circulation in the UK (for example, fish which deteriorates before being declared for free circulation in the UK; or tuna fish declared for free circulation but when delivered is discovered not to be tuna but another fish, not subject to Authorised Use) a Customs debt has been incurred under Part 1, Section 4 Taxation (Cross-border Trade) Act 2018 - Incurring of liability to import duty. The debt will be incurred when the goods have been declared. Uncollected Customs duty should be called for. The rate of Customs duty to be called for is that for the appropriate non Authorised Use Tariff heading or subheading for the goods. Anti-dumping duty should be included where appropriate. Any Tariff quota, suspension or alternative Authorised Use rate may be allowed if applicable.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.