{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-70",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-70.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/70",
  "kind": "regulation",
  "number": "70",
  "heading": "Remission or repayment without an application",
  "text": "(1) Paragraph (2) applies where—\n(a) HMRC is satisfied that, had an application been made in accordance with chapter 3, HMRC would have determined to grant the application; and\n(b) HMRC is aware of a person (“a relevant person”) it considers would have been entitled to make the application.\n(2) Where this paragraph applies, HMRC may make a determination to remit a liability or make a repayment as it would have done had the application been made.\n(3) Where such a determination is made, HMRC must give notification of the determination as it would have done had the application been made.\n(4) HMRC may treat the relevant person as the person to whom notification is to be given or any repayment is to be paid.",
  "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. 68-70 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. 70 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/70",
    "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."
}