Regulation 16 Goods where an advance declaration is made – other chargeable goodsI1I2

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

HMRC are treated as granting the claim for relief when HMRC notify the claimant under paragraph 11(1) of Schedule 1 to the Act and no notification that HMRC have determined to grant the claim for relief is required to be given to the claimant.