Section 146 | Person liable: the importer

(1)The person liable to CBAM on the emissions embodied in a CBAM good is the importer.

(2)If a CBAM good is imported as described in section 144(2), (3) or (6), the importer is—

(a)if liability to import duty, or duty under section 30C of TCTA 2018, is incurred when a declaration for a Customs procedure is accepted, or when there is a breach of a requirement relating to the procedure—

(i)the person in whose name the declaration for the procedure was made, or

(ii)if the declaration was made on behalf of another person, the person on whose behalf the declaration was made, or

(b)if paragraph (a) does not apply, the person on whose behalf the good is imported.

(3)If a CBAM good is imported as described in section 144(4), the importer is—

(a)if liability to duty under section 30A(3) or 40A(1)(a) of TCTA 2018 is incurred when a Union customs declaration in respect of the good is accepted, or when there is a breach of a requirement relating to the procedure for which it is accepted—

(i)the declarant, or

(ii)if the declaration was made on behalf of another person, the person on whose behalf the declaration was made, or

(b)if paragraph (a) does not apply, the person on whose behalf the good is imported.

(4)If a CBAM good is imported as described in section 144(5), the importer is the person on whose behalf the good is imported.

(5)In this section—

“Customs procedure” means a procedure set out in section 3(3) of TCTA 2018;

“declarant”, in relation to a Union customs declaration, has the meaning given by Article 5(15) of UCC 2013;

“Union customs declaration” means a customs declaration for the purposes of UCC 2013.