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Regulation 58 Content of applicationsC1I1C2

(1)

An application must state—

(a)

the goods to which the application relates;

(b)

the reduced duty case which applies;

(c)

whether it is an application for remission or repayment of duty, or both;

(d)

the amount of the liability to import duty;

(e)

the amount which the applicant claims should be remitted or repaid;

(f)

where payment has been made in respect of the liability, the amount paid and the person who paid it; and

(g)

the location of the goods.

(2)

An application must—

(a)

include such details identifying each person making the application;

(b)

be made to the place;

(c)

be made in the form and manner, including electronic; and

(d)

be accompanied by such information,

as specified in a notice published by HMRC.

(3)

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.