PART 2Importation of goods and goods potentially for export
F1CHAPTER 5Reliefs and repayment
SECTION 4Errors and breaches
Liability to duty due to errorI2I1I316O
1
Where—
a
a claim for relief is granted in respect of goods; and
b
an HMRC officer becomes aware of an error in the claim for relief which resulted in a grant of an amount of relief to which the claimant was not entitled, whether by way of a notification under regulation 16M or otherwise,
the claimant is liable to duty under section 30A(3) or 40A(1) in respect of the goods, as the case may be.
2
Where paragraph (1) applies, the liability referred to in that paragraph is the amount of duty corresponding to the relief to which the claimant was not entitled.
3
Paragraph (4) applies for the purposes of determining the date (“the relevant date”) on which the liability arises.
4
The relevant date is—
a
the date stated in the notification required to be made under regulation 16M(2) as the date on which the error first came to the attention of the person making the notification; or
b
where—
i
details of the error are not notified to HMRC as required; or
ii
HMRC are not satisfied with the details notified,
the date the claim was granted.
5
It is to be presumed that the claimant is notified of the liability on the relevant date.
6
Where the claim for relief is made by a relief agent on behalf of a principal the references to “the claimant” in this regulation are to the principal.
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