Regulation 16W Making a claimF1

A claim for repayment or remission may only be made if—

 Where the goods in respect of which the claim is being made (“the claim goods”) were mixed with interchangeable goods during the relevant period such that it was impracticable to distinguish any of the claim goods from any of the interchangeable goods (together “the mixed goods”), the requirement in paragraph (1)(b) that the claim goods are within a class described in the repayment and remission reference document may be deemed to be met where—

A claim for repayment F3... may only be made by, or on behalf of, a person who has paid some or all of the duty to which the claim relates.

A claim for remission F4... may only be made by, or on behalf ofF5...—

A claim must be made in the form and manner specified in a notice published by HMRC.

HMRC must publish a notice specifying the matters referred to in paragraph (4).

HMRC may publish a notice specifying the categories of claim goods which are excluded from the application of paragraph (1A).

In this regulation “the relevant period” means the period starting at the time when the claimant incurred a liability to duty under section 30A(3) or 40A(1)(b) of the Act for the goods in respect of which the claim for repayment or remission is being made and ending at the time when the relevant goods met the case relied upon for repayment and remission described in the repayment and remission reference document.

Where the claim for repayment or remission is made by a repayment and remission agent on behalf of a principal, the reference to the claimant in paragraphs (1A)(e) and (7) is to be read as referring to the principal.