Regulation 55 RepaymentC1I1C2
Paragraph (2) applies in relation to a liability to import duty in respect of which a payment has been made.
An application may be made to HMRC to repay (in whole or part) the payment by virtue that a reduced duty case applies.
An application described in paragraph (2) is an application for repayment of duty.
A determination to grant an application for repayment of duty which has effect under regulation 64(3) is subject to regulation 69.
Annotations
Modifications
- C1
Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
- C2
Regs. 55-65 applied (with modifications) (24.12.2024) by S.I. 2020/1605, reg. 32A (as inserted by The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1265), regs. 1, 6)
Commencement
- I1
Reg. 55 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.