Regulation 5 Waiver of eligibility criteriaI1I2
United Kingdom
HMRC may grant a claim for relief even where an eligibility criterion is not met if—
the criterion is described in the section of the UK Reliefs document as being subject to “exceptional waiver”; or
the criterion—
is described in a section of the UK Reliefs document which is described as “Returned Goods Relief”; and
provides that the goods to which the section applies must be imported no more than 3 years after the date on which they were exported, and
HMRC consider that by reason of circumstances described in the relevant section of the UK Reliefs document, it would be reasonable to allow the criterion to be waived.
A claimant may apply to HMRC for approval of a waiver in accordance with paragraph (1).
Annotations
Commencement
- I1
Reg. 5 not in force at made date, see reg. 1
- I2
Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.