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Regulation 16WA Interchangeable goods: fit and proper personF1F2

(1)

A person may not make an interchangeable goods claim where the person is subject to a notice given under paragraph (2).

(2)

An HMRC officer may give a notice to a person if, in the opinion of the officer, that person is not a fit and proper person to make an interchangeable goods claim.

(3)

In determining whether to give a notice under paragraph (2), an HMRC officer may take into account—

(a)

whether the person, and any related persons of that person, have been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of the officer is—

(i)

a serious breach having regard to the circumstances and nature of any breach and the number of breaches; and

(ii)

relevant to the suitability of that person to make interchangeable goods claims;

(b)

whether, in the opinion of the officer, the making of an interchangeable goods claim may result in the grant of a claim to which the person is not entitled; and

(c)

any other matters as are specified in a notice published by HMRC.

(4)

A decision by an HMRC officer to give a notice under paragraph (2) is to be treated as—

(a)

a relevant decision for the purposes of Chapter 2 of Part 1 of the Finance Act 1994 (appeals and penalties); and

(b)

an ancillary matter for the purposes of section 16 of that Act (appeals to a tribunal).

(5)

A person who has been given a notice under paragraph (2) may make an application under this paragraph for the notice to be withdrawn, provided that no more than one application under this paragraph may be made in respect of the same notice within the period of one year.

(6)

Where HMRC receives an application under paragraph (5), an HMRC officer may withdraw the notice if the officer is satisfied paragraph (2) no longer applies.

(7)

HMRC may publish a notice specifying the matters referred to in paragraph (3)(c).

(8)

In this regulation—

  • “Customs obligation” has the same meaning as in the import duty regulations;

  • “related persons” has the meaning given in regulation 128 of the import duty regulations.

Annotations

Textual amendments

F1

Pt. 2 Ch. 6 inserted (30.6.2023) by The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/618), regs. 1, 2(2)

F2

Reg. 16WA inserted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(15) (as amended by S.I. 2026/418, regs. 1, 2)