PART 2Importation of goods and goods potentially for export
F1CHAPTER 6Repayment or remission of duty on production of evidence
SECTION 2Application, claims and waivers
Cases where a claim cannot be made16Y
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or remission has been made by, or on behalf of, one of the persons liable in respect of the goods that has not been withdrawn or treated as withdrawn under regulation 16Z(2)(b),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.
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)