Regulation 58 Content of applicationsC1I1C2
An application must state—
the goods to which the application relates;
the reduced duty case which applies;
whether it is an application for remission or repayment of duty, or both;
the amount of the liability to import duty;
the amount which the applicant claims should be remitted or repaid;
where payment has been made in respect of the liability, the amount paid and the person who paid it; and
the location of the goods.
An application must—
include such details identifying each person making the application;
be made to the place;
be made in the form and manner, including electronic; and
be accompanied by such information,
as specified in a notice published by HMRC.
HMRC must publish a notice specifying the matters referred to in paragraph (2).
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. 58 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.