Regulation 3

After regulation 8 there shall be inserted the following regulation:

“Claims for recovery of overpaid excise duty.

9

Any claim under section 137A of the Customs and Excise Management Act 1979 shall be made in writing to the Commissioners and shall, by reference to such documentary evidence as is in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated.”.