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Taxation (Cross-border Trade) Act 2018
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- UK Public General Acts
- 2018 c. 22
- SCHEDULE 6
- Repayment of import duty
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Taxation (Cross-border Trade) Act 2018, Cross Heading: Repayment of import duty is up to date with all changes known to be in force on or before 25 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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- s. 13(1)(c) and word inserted by 2023 c. 30 Sch. 20 para. 1(2)(b)
- Sch. 7 para. 158(2)(e)(f) inserted by S.I. 2022/109 reg. 5(3)(c) (This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect.)
Repayment of import dutyU.K.
10(1)HMRC Commissioners must make regulations about—U.K.
(a)the repayment of import duty, and
(b)the repayment of interest paid in respect of import duty,
in specified cases if a claim for the purpose is made and other specified conditions are met.
(2)Among other things, the regulations may—
(a)make provision about who is entitled to make a claim and the form of a claim (including provision for the form to be specified in a public notice given by HMRC Commissioners),
(b)make provision about the date on or before which a claim must be made,
(c)make provision as to the evidence which is to be required, or is to be sufficient, for the purpose of showing that any of the specified conditions are met,
(d)specify how a repayment may be made,
(e)require a repayment to be made only if the goods are presented to an HMRC officer, or a Customs declaration is made, on or before a specified date,
(f)specify cases in which simple interest is to be payable in respect of the repayment of import duty (but not in respect of the repayment of interest paid in respect of import duty), and
(g)provide for the recovery of amounts wrongly paid to a person under the regulations (including provision for the payment of interest on amounts recovered) but only if, at the time at which the person is notified of the requirement to repay, the original liability to pay import duty could have been enforced.
(3)The provision that may be made as a result of sub-paragraph (2)(f) or (g) includes provision—
(a)for interest to be payable in respect of a period beginning with a specified date,
(b)for exceptions from the requirement to pay interest, and
(c)about the rate of interest (which may be by reference to a rate payable by the Bank of England, or by any other person, in respect of any amount).
Commencement Information
I1Sch. 6 para. 10 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 6 para. 10 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
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