{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-58",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-58.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/58",
  "kind": "regulation",
  "number": "58",
  "heading": "Content of applications",
  "text": "(1) An application must state—\n(a) the goods to which the application relates;\n(b) the reduced duty case which applies;\n(c) whether it is an application for remission or repayment of duty, or both;\n(d) the amount of the liability to import duty;\n(e) the amount which the applicant claims should be remitted or repaid;\n(f) where payment has been made in respect of the liability, the amount paid and the person who paid it; and\n(g) the location of the goods.\n(2) An application must—\n(a) include such details identifying each person making the application;\n(b) be made to the place;\n(c) be made in the form and manner, including electronic; and\n(d) be accompanied by such information,\nas specified in a notice published by HMRC.\n(3) HMRC must publish a notice specifying the matters referred to in paragraph (2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "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."
    },
    {
      "type": "C",
      "label": "C2",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 58 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/58",
    "retrieved_at": "2026-10-28T22:51:35.418231+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}