Regulation 16F Waiver of eligibility criteriaF1F3I1I2I3

HMRC may grant a claim for relief even where F2one or all of the eligibility criteria in regulation 16E(1)(a)(ii) or (iii) or (ab) are not met if an HMRC officer is of the opinion that it is appropriate to approve a waiver of the criterion, taking into consideration factors specified in a notice published by HMRC.

A claimant may apply to HMRC for approval of a waiver in accordance with paragraph (1).

Regulations 85 to 91 of the import duty regulations apply in relation to an application under paragraph (2).

Section 23(5) of the Act applies to approvals granted under this regulation, including where the approval relates to a claim for relief in relation to a liability to duty chargeable under section 40A(1) of the Act.