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).