The Customs (Import Duty) (EU Exit) Regulations 2018

CHAPTER 3 Applications for remission and repayment

Remission

54.—(1) Paragraph (2) applies in relation to a liability to import duty in respect of which no payment has been made.

(2) An application may be made to HMRC to remit the liability (in whole or part) by virtue that a reduced duty case applies, other than the reduced duty case described in regulation 53.

(3) An application described in paragraph (2) is an application for remission of duty.

(4) Where a determination to grant an application has effect under regulation 64(3), the liability is remitted to the extent stated in the determination.

(5) Paragraph (4) is subject to regulation 69.

Repayment

55.—(1) Paragraph (2) applies in relation to a liability to import duty in respect of which a payment has been made.

(2) An application may be made to HMRC to repay (in whole or part) the payment by virtue that a reduced duty case applies.

(3) An application described in paragraph (2) is an application for repayment of duty.

(4) A determination to grant an application for repayment of duty which has effect under regulation 64(3) is subject to regulation 69.

Applications for remission and repayment of duty

56.—(1) An application for remission or repayment of duty may be made notwithstanding that the goods stated in the application cease to be chargeable goods.

(2) Paragraph (3) applies where—

(a) an application for remission of duty has been made which is not withdrawn, rejected or determined; and

(b) a payment is made in respect of the liability which is the subject of the application.

(3) Where—

(a) the applicant makes the payment, the application is to be treated as an application for repayment of duty; or

(b) a person other than the applicant makes the payment, the application is to be treated as withdrawn,

and HMRC must notify the applicant of that fact as soon as practicable after the payment is made.

(4) No application may be made where—

(a) an appeal has been made in respect of the amount of the liability to import duty to which the application would apply; and

(b) the appeal has not been determined.

Applicants

57.—(1) An application for remission of duty may be made by a person who is liable to pay the import duty.

(2) An application for repayment of duty may be made by a person who has paid some or all of the payment to which the application relates.

Content of applications

58.—(1) An application must state—

(a) the goods to which the application relates;

(b) the reduced duty case which applies;

(c) whether it is an application for remission or repayment of duty, or both;

(d) the amount of the liability to import duty;

(e) the amount which the applicant claims should be remitted or repaid;

(f) where payment has been made in respect of the liability, the amount paid and the person who paid it; and

(g) the location of the goods.

(2) An application must—

(a) include such details identifying each person making the application;

(b) be made to the place;

(c) be made in the form and manner, including electronic; and

(d) be accompanied by such information,

as specified in a notice published by HMRC.

(3) HMRC must publish a notice specifying the matters referred to in paragraph (2).

Time periods for applications

59.—(1) Subject to paragraphs (2) to (4), an application for remission or repayment of duty must be made by no later than the end of the following periods beginning with the day after the date of the notification of liability to pay import duty in respect of the goods—

(a) except where sub-paragraph (b) applies, three years;

(b) where the application concerns the reduced duty case described in regulation 51, one year.

(2) Where an appeal was made in respect of the amount of import duty to which the application relates and the appeal has been determined, the period between the commencement and determination of the appeal is to be disregarded for the purposes of determining the periods in paragraph (1).

(3) Where the application concerns the reduced duty case described in regulation 53, the application must be made by no later than the date required to notify the withdrawal of the Customs declaration as provided by public notice made under paragraph 16(a) of Schedule 1 to the Act.

(4) Where by virtue of force majeure or unforeseeable circumstances it would be unreasonable to expect a person to make an application in time, HMRC may, on written request by the person which gives reasons for the request, allow the person to make the application out of time.