PART 7Remission and repayment of import duty

CHAPTER 3Applications for remission and repayment

Content of applications58

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).