# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 65: Where rejection or refusal is required


(1) Paragraph (4) applies where—
(a) the applicant has failed without reasonable excuse to comply with regulation 61(1);
(b) 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
(c) except where paragraph (3) applies, in the reduced duty case described in regulation 51, the goods are sold after the application is made.
(2) 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—
(a) except as provided by regulation 61(2), destroyed or dismantled; or
(b) removed from the United Kingdom.
(3) 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 , transit or storage procedure, further to consent given under regulation 62(6)(c).
(4) 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).

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/65 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.