# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 57: Applicants


(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.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/57 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.