Regulation 16G Making a claimF1I1I2I3
United Kingdom
A claim for relief in respect of goods may be made—
in the customs declaration made in respect of the goods or at the same time as that declaration is made; or
at any time before the expiry of the period of 3 years beginning with the later of—
the date on which notification is given F2, or treated as given, by HMRC of the liability to duty chargeable under section 30A(3) or 40A(1)(b) of the Act in respect of the goods; and
the date on which this regulation comes into force.
A claimant must notify the undertaking lead for the single undertaking of which it is part of a claim for relief in respect of goods before or at the time of making the claim.
Where an appeal was made in respect of the amount of duty to which the claim relates and the appeal has been determined, a period equal to the period between the commencement and determination of the appeal is to be added to the period of 3 years in paragraph (1)(b).
Where by virtue of force majeure or unforeseeable circumstances it would be unreasonable to expect a person to make a claim for relief in time, HMRC may consent to the making of a late claim.
A claim for relief in respect of goods may not be made—
where—
more than one person is liable to duty under section 30A(3) or 40A(1)(b) F4of the Act in respect of the goods; and
one of the persons liable has made a claim for relief in respect of the F5goods that has not been withdrawn or treated as withdrawn;
unless an HMRC officer consents to the making of the further claim;
where the goods are catch caught by a vessel which is not a British ship; F6...
where a claim for the relief was previously made and determined unless an HMRC officer consents to the making of the further claim F7; or
where—
an appeal has been made in respect of the amount of liability to duty to which the claim would apply; and
the appeal has not been determined.
A claim must be made in the form and manner specified in a notice published by HMRC.
HMRC must publish a notice specifying the form and manner referred to in paragraph (3).
Annotations
Textual amendments
- F1
Pt. 2 Ch. 5 inserted (31.12.2020 for specified purposes, 4.9.2021 for specified purposes) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(4)(5), 6(8); S.I. 2021/983, reg. 2
- F2
Words in reg. 16G(1)(b)(i) inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 10(a); S.I. 2023/1050, reg. 2(b)
- F3
Reg. 16G(1A)-(1C) inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 10(b); S.I. 2023/1050, reg. 2(b)
- F4
Words in reg. 16G(2)(a)(i) inserted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(5) (as amended by S.I. 2026/418, regs. 1, 2)
- F5
Words in reg. 16G(2)(a)(ii) substituted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 10(c)(i); S.I. 2023/1050, reg. 2(b)
- F6
Word in reg. 16G(2) omitted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by virtue of The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 10(c)(ii); S.I. 2023/1050, reg. 2(b)
- F7
Reg. 16G(2)(d) and word inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 10(c)(iii); S.I. 2023/1050, reg. 2(b)
Commencement
- I1
Reg. 16G in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)
- I2
Reg. 16G in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))
- I3
Reg. 16G in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))