OpenLegislation

Regulation 12 Goods imported by postI1I2

United Kingdom

(1)

This regulation applies to goods imported by post where the outer packaging of the goods is marked to show clearly that relief may be applicable to the goods.

(2)

HMRC must notify the recipient of the posted goods as soon as practicable after the goods are imported—

(a)

that relief may be applicable to the goods;

(b)

how a claim for relief may be made by the consignee; and

(c)

of the evidence required to support a claim.

(3)

HMRC may publish a notice setting out—

(a)

the evidence required to support a claim; and

(b)

the type of marking on the outer packaging of goods which is sufficient to show clearly that a relief may be applicable to the goods contained within the packaging.

(4)

Where HMRC determine to grant the relief claimed, notification of the grant is given by HMRC giving consent to the delivery of the goods to the consignee.

Annotations

Commencement

I1

Reg. 12 not in force at made date, see reg. 1

I2

Reg. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.