Regulation 16Z8 Repayments due to errorF1

—(1) Paragraph (2) applies where an HMRC officer becomes aware, whether by way of notification under regulation 16Z6 or otherwise, of an error in a claim for repayment or remission which resulted in a grant of an amount of repayment or remission to which the claimant was not entitled.

The grant of the claim is to be treated as null and void to the extent that the claimant was not entitled to the repayment or remission.

Where paragraph (2) applies, HMRC must give notification of that fact as soon as practicable to the claimant and such other persons as HMRC consider are likely to be affected by the matter.

If a repayment was made to a person to whom notification is given, that person must pay that repayment to HMRC, or such amount of the repayment to which the claimant was not entitled, together with any interest on that amount paid by HMRC under regulation 16Z5, before the expiry of the period of 10 days beginning with the date following the date on which the notification is given.

Any amount payable under paragraph (4) is recoverable as if it were an amount of duty of customs.

Interest is payable on the amount payable under paragraph (4) as if that amount were arrears of import duty.

For the purposes of Article 114 of the UCC (interest), notification of the customs debt in respect of the amount payable under paragraph (4) is treated as made on the date that the repayment referred to in that paragraph was made by HMRC.

Where the claim for repayment or remission is made by a repayment and remission agent on behalf of a principal the references to the claimant in this regulation are to be read as referring to the principal.

Where paragraph (2) applies to a grant of a claim for remission in respect of Chapter 5 relief goods, treating the grant of the claim as null and void (to the extent that the claimant was not entitled to the remission) does not alter the effect of regulation 16Z4A(1)(a) or (b) in respect of—