Regulation 15 Goods where an advance electronic declaration is made - personal gifts and non-commercial goodsI1I2

This regulation applies to chargeable goods in respect of which a claim for relief is made in an advance electronic declaration made in accordance with regulation 39 of the Import Duty Regulations.

Subject to paragraph (4), HMRC are treated as granting the claim for relief on the claimant, as the case may be—

as described in regulation 39(3), (9) or (11) of the Import Duty Regulations M1, unless a notification is given by HMRC in accordance with paragraph (3) and no notification that HMRC have determined to grant the claim for relief is required to be given to the claimant.

Notification that HMRC have determined to refuse the claim for relief must be given—

Where regulation 39(5) of the Import Duty Regulations (goods delayed in transit) applies, HMRC are treated as granting the claim for relief at the time the HMRC officer is satisfied that the goods have been presented to Customs on import unless a notification that HMRC have determined to refuse the claim is given with the notification of liability to import duty in respect of the goods to which the claim relates.

Reasons for a refusal must be given with the notification of the determination.