The Customs (Northern Ireland) (EU Exit) Regulations 2020

[F1 SECTION 3 U.K. Errors

Textual Amendments

F1 Pt. 2 Ch. 6 inserted (30.6.2023) by The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/618), regs. 1, 2(2)

Notification of errors U.K.

16Z6.— (1) Paragraph (2) applies where—

(a) the claimant becomes aware of an error in the claim for repayment or remission; or

(b) the claimant becomes aware that repayment or remission has been granted in error.

(2) The claimant must—

(a) notify HMRC as soon as practicable of details of the error, including when it first came to the claimant’s attention; and

(b) make the notification in such form, and accompany it with such additional information or documentation, as HMRC may specify by notice.

(3) If requested by an HMRC officer, the claimant must provide to the officer such additional information regarding the matters referred to in paragraph (1) as the officer reasonably requires.

(4) Where—

(a) a repayment and remission agent made the claim on behalf of a principal; and

(b) the principal becomes aware of a matter described in paragraph (1),

paragraphs (2) and (3) apply to the principal as if the references to the claimant were to the principal.

(5) HMRC may publish a notice specifying the matters referred to in paragraph (2)(b).

Rectification of errors in claim for repayment or remission before determination of claim U.K.

16Z7.— (1) Where a notification of an error in a claim for repayment or remission is received by HMRC before the claim is determined—

(a) an HMRC officer must correct the claim, or direct the claimant to make the necessary corrections; and

(b) the claim is to be determined on the basis of the information contained in the claim as corrected (or required to be corrected) under this regulation.

(2) For the purposes of regulation 16Z3, notification of receipt of the claim is treated as given by HMRC on the date that the claim is corrected.

Repayments due to error U.K.

16Z8.— (1) —(1) Paragraph (2) applies where an HMRC officer becomes aware, whether by way of notification under regulation 16Z6 or otherwise, of an error in a claim for repayment or remission which resulted in a grant of an amount of repayment or remission to which the claimant was not entitled.

(2) The grant of the claim is to be treated as null and void to the extent that the claimant was not entitled to the repayment or remission.

(3) Where paragraph (2) applies, HMRC must give notification of that fact as soon as practicable to the claimant and such other persons as HMRC consider are likely to be affected by the matter.

(4) If a repayment was made to a person to whom notification is given, that person must pay that repayment to HMRC, or such amount of the repayment to which the claimant was not entitled, together with any interest on that amount paid by HMRC under regulation 16Z5, before the expiry of the period of 10 days beginning with the date following the date on which the notification is given.

(5) Any amount payable under paragraph (4) is recoverable as if it were an amount of duty of customs.

(6) Interest is payable on the amount payable under paragraph (4) as if that amount were arrears of import duty.

(7) For the purposes of Article 114 of the UCC (interest), notification of the customs debt in respect of the amount payable under paragraph (4) is treated as made on the date that the repayment referred to in that paragraph was made by HMRC.

(8) Where the claim for repayment or remission is made by a repayment and remission agent on behalf of a principal the references to the claimant in this regulation are to be read as referring to the principal.

Agents’ liability U.K.

16Z9.— (1) Where a repayment and remission agent makes a claim for repayment or remission on behalf of, or purportedly on behalf of, a principal, paragraph (2) applies if—

(a) the agent acts at a time when the appointment has not been disclosed to HMRC as mentioned in regulation 16U(3);

(b) the agent purports to act on behalf of the principal when the agent has no authority to do so; or

(c) the agent provides false information in connection with the claim for repayment or remission and the agent knew, or ought reasonably to have known, that the information was false.

(2) The agent (as well as the principal) is liable to—

(a) repay any amount referred to in regulation 16Z8(4); and

(b) pay any amount which is no longer treated as remitted.]