Customs Act 2015 section 51

Interest

Section 51 originally dealt with the charging of interest on customs debts, but has been deleted and replaced by EU customs legislation.

  • Section 51 of the Customs Act 2015 originally provided for the charging of interest on unpaid customs duties.
  • This section was deleted in its entirety by the European Union (Customs Code) Regulations 2016, specifically regulation 2(e).
  • Interest provisions relating to customs debts are now governed directly by the Union Customs Code and its associated EU regulations.
  • Any interest obligations arising on customs debts should be determined by reference to the applicable EU customs legislation rather than this section.

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