Regulation 6 Prior approvals: applications and transitional provisionI1I2
United Kingdom
This regulation applies where a person is required to hold a prior approval granted by HMRC.
The person may apply to HMRC for the prior approval to be granted.
HMRC must grant the prior approval if the conditions set out in the section of the UK Reliefs document in relation to granting the approval are met.
Paragraph (5) applies where—
HMRC issued an approval (“the EU approval”) in respect of a case (“the EU case”) of a relief from a liability to an EU customs duty;
the EU case is equivalent to a case for relief (“the UK case”) set out in a section of the UK Reliefs document; and
the EU approval is equivalent to a prior approval required for the purposes of the UK case.
Subject to paragraph (6), a person who holds the EU approval is to be treated as a person who holds the prior approval required for the purposes of the UK case.
Paragraph (5) does not apply if the person to whom the EU approval was granted does not satisfy the eligibility criteria which must be met by applicants for prior approval for the purposes of the UK case.
A prior approval does not apply in relation to a claim for relief in relation to goods which were presented to Customs on import M1 more than one year before the grant of the approval.
Annotations
Marginal citations
- M1
Section 34(2) of the Act provides for the time at which goods are presented to Customs on import.
Commencement
- I1
Reg. 6 not in force at made date, see reg. 1
- I2
Reg. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.