Regulation 57 ApplicantsC1I1C2
(1)
An application for remission of duty may be made by a person who is liable to pay the import duty.
(2)
An application for repayment of duty may be made by a person who has paid some or all of the payment to which the application relates.
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. 57 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.