The Customs (Import Duty) (EU Exit) Regulations 2018

Determinations

64.—(1) Where an application is accepted under regulation 63(1)(a), HMRC must notify the applicant that it has—

(a) determined to grant the application (in whole or part); or

(b) determined to refuse the application.

(2) Where—

(a) paragraph (1)(a) applies, the notification must include details of—

(i) how the amount of reduced duty has been calculated; and

(ii) such of the matters, if any, set out in regulation 62(3) as are applicable to the case;

(b) paragraph (1)(b) applies, the notification must state the reasons for the refusal.

(3) A determination to grant the application (in whole or part)—

(a) which is not made subject to compliance with conditions, has effect on the date of the determination;

(b) which is made subject to compliance with conditions, has effect once HMRC is satisfied that the conditions have been complied with.

(4) Where paragraph (3)(b) applies and HMRC is not so satisfied—

(a) HMRC must as soon as practicable notify the applicant that the application is treated as withdrawn; and

(b) no further application may be made in relation to the goods to which the withdrawn application applied.

(5) A notification of determination under paragraph (1) must be made by no later than the expiry of—

(a) the period of 120 days beginning with the day after the date of the acceptance of the application; or

(b) an extended period, not exceeding 30 days, beginning with the day when the period of 120 days expires, where HMRC needs an extension in order to reach a determination.

(6) HMRC must notify the applicant within the period of 120 days of any such extended period which it needs.

(7) Where HMRC fails to reach a determination in accordance with paragraph (5), the application is deemed to be refused.

(8) Where the application is an application for repayment of duty, HMRC must pay to the applicant the amount it has determined as a repayment as soon as practicable after the determination has effect.