# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 55: Repayment


(1) Paragraph (2) applies in relation to a liability to import duty in respect of which a payment has been made.
(2) An application may be made to HMRC to repay (in whole or part) the payment by virtue that a reduced duty case applies.
(3) An application described in paragraph (2) is an application for repayment of duty.
(4) A determination to grant an application for repayment of duty which has effect under regulation 64(3) is subject to regulation 69.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/55 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.