PART 2Importation of goods and goods potentially for export
F1CHAPTER 5Reliefs and repayment
SECTION 1Introduction
Reliefs etc. – interpretationI4I1I716A
In this Chapter—
“applicable de minimis state aid limit” has the meaning given in regulation 16E(2);
“claim for relief” means a claim made in accordance with Section 2 that relief be granted in respect of goods;
“claimant” means a person who makes a claim for relief;
“customs declaration” has the meaning given in Article 5(12) of the UCC;
“eligibility criteria” means the criteria described in regulation 16E(1);
“fiscal year” in relation to an undertaking has the meaning given in the EU regulation referred to in regulation 16E(2) which applies in relation to the undertaking;
“principal” has the meaning given in regulation 16C(1);
“relief” means relief, calculated in accordance with regulation 16I, from a liability to duty under section 30A(3) or 40A(1);
“relief agent” has the meaning given in regulation 16C(1).
F3“single undertaking”, in relation to a person—
- a
in a case within regulation 16E(2)(a), (c) or (d), has the same meaning as in the EU Regulation referred to in regulation 16E(2)(a), (c) or (d) which applies in relation to that person, and
- b
in a case within regulation 16E(2)(b), means an undertaking providing services of general economic interest to which the EU Regulation referred to in that regulation applies in relation to that person;
- a
F3“undertaking lead” has the meaning given in regulation 16CA.
EstablishmentI5I2I816B
In this Chapter, a person is established in the United Kingdom—
a
in the case of an individual, where the individual is resident in the United Kingdom; and
b
in any other case, where the person—
i
has a registered office in the United Kingdom; or
ii
has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform.
Relief agentsI6I3I916C
1
A person (a “principal”) may appoint any other person (a “relief agent”) to act on the principal’s behalf for the purposes of this Chapter.
2
A person may not act as a relief agent unless the person—
a
is appointed to act in the capacity of a customs representative as described by Article 5(6) of the UCC on behalf of the principal; or
b
is established in the United Kingdom.
3
The relief agent must disclose their appointment to HMRC in each claim for relief which is made as agent on behalf of the principal.
4
Where a claim for relief is made in a customs declaration, a statement made to HMRC for the purposes of Article 19(1) of the UCC is to be treated as a disclosure of the appointment as a relief agent for the purposes of paragraph (3).
5
The effect of an appointment of a person as a relief agent is that anything done under, or otherwise for the purposes of, this Chapter by, or in relation to, the agent is regarded as done under, or otherwise for the purposes of, this Chapter by, or in relation to, the principal (and not by the agent).
F2Undertaking lead 16CA
1
For the purposes of this Chapter, an undertaking lead is a person in a single undertaking appointed as the undertaking lead for the single undertaking and notified to HMRC.
2
The person appointed must be established in the UK.
3
The appointment must be in accordance with rules specified in a notice published by HMRC.
4
The notification must be in the form and manner and include such information and evidence as specified in a notice published by HMRC.
5
The appointment has effect until—
a
it is substituted by a new appointment made in accordance with this regulation;
b
it is resigned by the undertaking lead in the form and manner specified in a notice published by HMRC;
c
it is cancelled by HMRC under paragraph (6);
d
the undertaking lead ceases to be established in the UK; or
e
the undertaking lead ceases to be part of the single undertaking.
6
Where an undertaking lead fails to comply with any obligation under this Chapter, HMRC may cancel the appointment in the form and manner specified in a notice published by HMRC.
7
A person whose appointment as an undertaking lead has been cancelled under paragraph (6) may not be appointed again for one year following the cancellation unless HMRC consents to the appointment.
8
HMRC must publish a notice specifying the matters referred to in paragraphs (3) to (6).
Pt. 2 Ch. 5 inserted (31.12.2020 for specified purposes, 4.9.2021 for specified purposes) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(4)(5), 6(8); S.I. 2021/983, reg. 2