OpenLegislation

Regulation 16K Repayment of dutyF1I1I2I3

United Kingdom

(1)

Where—

(a)

a claim for relief is granted in respect of goods; and

(b)

the claimant has paid a liability to duty chargeable under section 30A(3) or 40A(1)(b) of the Act in respect of the goods before the claim is granted,

HMRC must, when notification of the grant is given, repay the claimant the amount referred to in regulation 16I(2) or (3), as the case may be.

(2)

Paragraph (3) applies where—

(a)

a period of 30 working days has expired since the date that a notification of the grant is given;

(b)

HMRC have failed to repay some or all of the duty that is due to be repaid under paragraph (1) (“the outstanding amount”); and

(c)

that failure is substantially the fault of HMRC.

(3)

HMRC must pay interest at the applicable rate on the outstanding amount for the period—

(a)

beginning with the day after the date on which the period mentioned in paragraph (2)(a) expires; and

(b)

ending with the date on which the outstanding amount is paid in full.

(4)

In this regulation—

(a)

“the applicable rate” means the rate of interest provided by regulations for the purposes of section 197(2)(f) of the Finance Act 1996;

(b)

“working day” means any day except—

(i)

a Saturday or Sunday;

(ii)

Good Friday or Christmas day; or

(iii)

a bank holiday within the meaning of section 1 of the Banking and Financial Dealings Act 1971, including those bank holidays in part only of the United Kingdom;

(c)

where the claim for relief is made by a relief agent on behalf of a principal the references to “the claimant” are to the principal.

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

Commencement

I1

Reg. 16K in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

I2

Reg. 16K 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. 16K 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))