PART 2Importation of goods and goods potentially for export
F1CHAPTER 6Repayment or remission of duty on production of evidence
SECTION 2Application, claims and waivers
Waiver of eligibility criteria16Z2
1
A claimant may apply to HMRC for approval of a waiver of an eligibility criterion if—
a
the criterion is described in the repayment and remission reference document as being subject to “exceptional waiver”; and
b
HMRC have published a notice permitting eligibility criteria to be waived.
2
An HMRC officer may approve the waiver if the officer is of the opinion that it is appropriate to waive the criterion, taking into consideration such factors as may be specified in a notice published by HMRC.
3
Regulations 85 to 91 (applications for approvals etc) of the import duty regulations apply in relation to an application under paragraph (2).
4
Section 23(5) of the Act applies to approvals granted under this regulation, including where the approval relates to a claim for repayment or remission in relation to a liability to duty chargeable under section 40A(1) of the Act.
5
HMRC may publish a notice specifying the matters referred to in paragraphs (1)(b) and (2).
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)