# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 69: Remission or repayment made in error


(1) Paragraph (2) applies where—
(a) a determination to grant an application has effect as provided by regulation 64(3);
(b) HMRC finds that the determination was made in error; and
(c) that finding is made before the expiry of the period of X days beginning immediately after the expiry of the period within which a notification of liability to import duty may be given in respect of the goods stated in the application.
(2) The determination is to be treated as null and void.
(3) Where paragraph (2) applies, HMRC must give notification of that fact as soon as practicable to the applicant and such other persons as HMRC considers are likely to be affected by the matter.
(4) If a repayment was made to a person to whom notification is given, that person must pay that repayment to HMRC, together with any interest paid by HMRC under regulation 68, before the expiry of the period of 10 days beginning with the date following the date on which the notification is given.
(5) In paragraph (1)(c), “X days” means the number of days in the period beginning with the date on which the application referred to in paragraph (1)(a) was made and ending with the date on which the application was determined.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/69 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-69
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.