Textual Amendments
16V.—(1) Subject to paragraph (2), this Chapter applies—
(a)in relation to goods—
(i)in respect of which a liability to duty chargeable under section 30A(3) of the Act has been incurred and which were not relevant goods for the purposes of Chapter 3 at the time the liability was incurred; or
(ii)in respect of which a liability to duty chargeable under section 40A(1)(b) of the Act has been incurred;
(b)where—
(i)the duty referred to in paragraph (1)(a) has been paid; or
(ii)payment of the duty has been deferred under Article 110 of the UCC.
(2) This Chapter does not apply in relation to goods where—
(a)a liability to duty in respect of the goods has been incurred by virtue of Article 79 of the UCC; and
(b)the condition specified in Article 86(6) of the UCC does not apply.
16W.—(1) A claim for repayment or remission may only be made if—
(a)the eligibility criteria are met or have been waived under regulation 16Z2; and
(b)it relates to goods within a class described in the repayment and remission reference document.
(2) A claim for repayment of duty may only be made by, or on behalf of, a person who has paid some or all of the duty to which the claim relates.
(3) A claim for remission of duty may only be made by, or on behalf of, a person who—
(a)is liable to pay the duty; and
(b)has deferred payment of the duty.
(4) A claim must be made in the form and manner specified in a notice published by HMRC.
(5) HMRC must publish a notice specifying the matters referred to in paragraph (4).
16X.—(1) A claim for repayment or remission may be made at any time before the expiry of the period of three years beginning with the later of—
(a)the date on which notification is given, or treated as given, by HMRC of the liability to duty chargeable under section 30A(3) or 40A(1)(b) of the Act; and
(b)the date on which this Chapter comes into force.
(2) Where an appeal was made in respect of the amount of duty to which the claim 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 period in paragraph (1).
(3) Where, by virtue of force majeure or unforeseeable circumstances, it would be unreasonable to expect a person to make a claim in time, HMRC may, on written request by the person which gives reasons for the request, allow the person to make the claim out of time.
16Y. A claim for repayment or remission may not be made in respect of goods—
(a)where—
(i)more than one person incurred a liability to duty under section 30A(3) or 40A(1)(b) in respect of the goods; and
(ii)a claim for repayment or remission has been made by, or on behalf of, one of the persons liable in respect of the goods that has not been withdrawn or treated as withdrawn under regulation 16Z(2)(b),
unless an HMRC officer consents to the making of the further claim;
(b)where—
(i)an appeal has been made in respect of the amount of liability to duty to which the claim would apply; and
(ii)the appeal has not been determined;
(c)where the goods are a catch caught by a vessel which is not a British ship; or
(d)where a claim for the repayment or remission in respect of the goods was previously made and determined unless an HMRC officer consents to the making of the further claim.
16Z.—(1) Paragraph (2) applies where—
(a)a claim for remission of duty has been made which has not been withdrawn or determined; and
(b)a payment is made in respect of the liability which is the subject of the claim.
(2) Where—
(a)the claimant makes the payment, the claim is to be treated as a claim for repayment of duty; or
(b)a person other than the claimant makes the payment, the claim is to be treated as withdrawn,
and HMRC must notify the claimant of that fact as soon as practicable after the payment is made.
(3) Where a repayment and remission agent made the claim on behalf of a principal the references in paragraph (2)(a) and (b) to the claimant are to be read as referring to the principal.
16Z1.—(1) A claim for repayment or remission must—
(a)identify the case for repayment or remission described in the repayment and remission reference document relied upon;
(b)identify the goods to which the claim relates;
(c)identify how the eligibility criteria applicable to the claim are met or whether any eligibility criterion has been waived;
(d)contain such information, be accompanied by such documents and evidence and include such declarations as may be specified in a notice published by HMRC.
(2) In such cases as may be specified in a notice published by HMRC, a requirement under paragraph (1)(d) for a claim to be accompanied by specified documents or evidence may be met by the person who has made the claim, or any other person—
(a)making the documents or evidence available for inspection by an HMRC officer; or
(b)making available to HMRC information of a description specified in the notice (whether electronically or otherwise).
(3) HMRC may publish a notice specifying the matters referred to in paragraphs (1)(d) and (2).
16Z2.—(1) A claimant may apply to HMRC for approval of a waiver of an eligibility criterion if—
(a)the criterion is described in the repayment and remission reference document as being subject to “exceptional waiver”; and
(b)HMRC have published a notice permitting eligibility criteria to be waived.
(2) An HMRC officer may approve the waiver if the officer is of the opinion that it is appropriate to waive the criterion, taking into consideration such factors as may be specified in a notice published by HMRC.
(3) Regulations 85 to 91 (applications for approvals etc) of the import duty regulations apply in relation to an application under paragraph (2).
(4) Section 23(5) of the Act applies to approvals granted under this regulation, including where the approval relates to a claim for repayment or remission in relation to a liability to duty chargeable under section 40A(1) of the Act.
(5) HMRC may publish a notice specifying the matters referred to in paragraphs (1)(b) and (2).
16Z3.—(1) Notification of receipt of the claim for repayment or remission must be given by HMRC to the claimant—
(a)as soon as practicable after the date on which HMRC receive the claim; and
(b)in any event, by no later than the expiry of the period of 30 days beginning with that date.
(2) Notification that HMRC have determined to grant or refuse a claim for repayment or remission must be given to the claimant, and HMRC must do so—
(a)as soon as practicable after the date on which notification is given under paragraph (1) or treated as given under regulation 16Z7(2); and
(b)in any event, by no later than the expiry of—
(i)the period of 120 days beginning with that date; or
(ii)an extended period, not exceeding 30 days, beginning with the day when the period of 120 days expires, where HMRC need an extension in order to reach a determination.
(3) HMRC must notify the claimant within the period of 120 days of any such extended period which HMRC need.
(4) Reasons for a refusal of a claim for repayment or remission must be given with the notification of the determination.
(5) Where HMRC fail to comply with paragraph (1) or (2), the claim is to be treated as refused.
16Z4.—(1) A claim for repayment or remission may be granted by HMRC if—
(a)HMRC are satisfied that the claim has been made in compliance with this Section; and
(b)the amount to be repaid or remitted, as determined in accordance with paragraph (2) or (3), is a positive amount.
(2) In relation to a claim for repayment or remission of duty charged under section 30A(3) of the Act, the amount to be repaid or remitted is—
(a)where, at the time the liability to duty was incurred, the goods would not have been chargeable to duty under regulation 5 if they were goods for the internal market, the amount of duty notified in relation to those goods that has been paid or deferred; and
(b)in any other case, the difference between the amount of duty paid or deferred in relation to the goods and the amount of duty that would have been chargeable in accordance with regulation 8 if those goods were relevant goods for the purposes of Chapter 3.
(3) In relation to a claim for repayment or remission of duty charged under section 40A(1)(b) of the Act, the amount to be repaid or remitted is—
(a)where the goods are chargeable to duty under section 40A(1)(a), the difference between the amount of duty paid or deferred in relation to those goods and the amount of duty that would have been chargeable in accordance with regulation 14 if those goods were relevant goods for the purposes of Chapter 4; and
(b)in any other case, the amount of duty notified in relation to the goods that has been paid or deferred.
16Z5.—(1) Where a claim for repayment is granted, HMRC must, when notification of the grant is given, repay the claimant the amount referred to in regulation 16Z4(2) or (3), as the case may be.
(2) Paragraph (3) applies where—
(a)a period of 30 working days has expired since the date that a notification of the grant is given;
(b)HMRC have failed to repay some or all of the duty that is due to be repaid under paragraph (1) (“the outstanding amount”); and
(c)that failure is substantially the fault of HMRC.
(3) HMRC must pay interest at the applicable rate on the outstanding amount for the period—
(a)beginning with the day after the date on which the period mentioned in paragraph (2)(a) expires; and
(b)ending with the date on which the outstanding amount is paid in full.
(4) In this regulation—
(a)“the applicable rate” means the rate of interest provided by regulations for the purposes of section 197(2)(f) of the Finance Act 1996;
(b)“working day” means any day except—
(i)a Saturday or Sunday;
(ii)Good Friday or Christmas day; or
(iii)a bank holiday within the meaning of section 1 of the Banking and Financial Dealings Act 1971, including those bank holidays in part only of the United Kingdom;
(c)where the claim for repayment is made by a repayment or remission agent on behalf of a principal the reference to the claimant is to be read as referring to the principal.]