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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 58 is up to date with all changes known to be in force on or before 30 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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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).
Modifications etc. (not altering text)
C1Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 58 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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