Regulation 11 Retrospective authorisationC1I1
An approval notification issued in relation to an authorisation to carry out an activity specified in regulation 3(2)(b)F1(i) to (iv) may provide that the authorisation has effect from a time before the application for it is made (“retrospective authorisation”) in accordance with this regulation.
Paragraph (1) applies even where the goods for which authorisation to make a declaration is sought are not available for examination by an HMRC officer at the time at which the application for authorisation is received by HMRC.
HMRC may grant retrospective authorisation only if—
an HMRC officer is satisfied that—
the applicant has an economic need for retrospective authorisation to be granted;
the application is not made for the purposes of—
avoiding, or enabling any other person to avoid, any Customs obligation;
preventing a liability to import duty or charges being incurred by any person; or
preventing the application of any non-tariff trade policy measure or agricultural policy measure,
that would have applied had the application been made before the time from which the authorisation is to have effect;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
either—
the goods can be identified in the applicant's accounts and records from the date on which the authorisation is to have effect; or
such identification is not required for the purposes of demonstrating compliance with obligations imposed by or under Part 1 of the Act;
the applicant's accounts and records identify sufficiently the movement of, and transactions in, chargeable and domestic goods so as to enable the applicant to comply with the obligations imposed by or under Part 1 of the Act in relation to the procedure for which retrospective authorisation is sought; and
the applicant and HMRC are able to take all steps required to ensure that records and other documentation reflect any grant of retrospective authorisation including, where necessary, the withdrawal or amendment of customs declarations;
in the period of three years ending immediately before the date that HMRC received the application—
no previous retrospective authorisation was granted to the applicant to declare goods for the same relevant non-transit Part 1 procedure as that in relation to which the application seeks retrospective authorisation; and
no authorisation was granted to the applicant under Article 211(2) of the UCC to declare goods for a procedure which corresponds to that in relation to which the application seeks retrospective authorisation;
the case is one in relation to which an examination of the available evidence is not required for the purposes of regulation 20(1)(a) and regulation 27 does not apply; and
where the application is for renewal of authorisation in relation to the same kind of goods and operation, the application was submitted within three years of the expiry of the authorisation for which renewal is sought.
Subject to paragraph (6), where the application is for renewal of an authorisation for the same kind of goods and operation the approval notification may provide that the authorisation has effect from the date on which the authorisation for which renewal is sought expired.
Subject to paragraph (6), where the application is not for a renewal of an authorisation for the same kind of goods and operation—
if the application for authorisation does not relate to sensitive goods the approval notification may provide that the authorisation has effect from a date within the period of a year before the date on which the application for authorisation is received by HMRC;
if the application for authorisation relates to sensitive goods, the approval notification may provide that the authorisation has effect from a date up to three months before the date on which the application was received by HMRC,
where, in the opinion of an HMRC officer, there are exceptional circumstances justifying that earlier date.
In all cases, the approval notification must not provide that the authorisation has effect from a date earlier than IP completion day.
Annotations
Textual amendments
- F1
Words in reg. 11(1) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(6)
- F2
Reg. 11(3)(a)(ii) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(6)(a)(i); S.I. 2020/1643, reg. 2, Sch.
- F3
Reg. 11(3)(a)(iii) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(6)(a)(ii); S.I. 2020/1643, reg. 2, Sch.
- F4
Reg. 11(4)-(6) substituted for reg. 11(4)-(7) (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(6)(b) (as amended by S.I. 2020/1449, regs. 1(3), 17(5); S.I. 2020/1643, reg. 2, Sch.); S.I. 2020/1643, reg. 2, Sch.
Modifications
- C1
Pts. 1-3 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 33; S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Reg. 11 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.