Regulation 65 Where rejection or refusal is requiredC1I1C2
Paragraph (4) applies where—
the applicant has failed without reasonable excuse to comply with regulation 61(1);
HMRC is not satisfied that the goods which are the subject of the application are the same as those in respect of which the liability to import duty was incurred; or
except where paragraph (3) applies, in the reduced duty case described in regulation 51, the goods are sold after the application is made.
It is not a reasonable excuse to fail to comply with regulation 61(1) by virtue that the goods or the remains or components of the goods are—
except as provided by regulation 61(2), destroyed or dismantled; or
removed from the United Kingdom.
Paragraph (1)(c) does not apply where the goods are sold after the goods are removed from the United Kingdom or declared for an inward processing F1, transit or storage procedure, further to consent given under regulation 62(6)(c).
HMRC must reject the application under regulation 63(1)(b) or refuse the application under regulation 64(1)(b) as soon as practicable after it becomes aware of the occurrence of a matter in paragraph (1).
Annotations
Textual amendments
- F1
Words in reg. 65(3) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(13); S.I. 2020/1643, reg. 2, Sch.
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. 65 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.