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PART 7Remission and repayment of import duty

CHAPTER 3Applications for remission and repayment

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).