[Making a claimU.K.
This section has no associated Explanatory Memorandum
16G.—(1) A claim for relief in respect of goods may be made—
(a)in the customs declaration made in respect of the goods or at the same time as that declaration is made; or
(b)at any time before the expiry of the period of 3 years beginning with the later of—
(i)the date on which notification is given [, or treated as given,] by HMRC of the liability to duty chargeable under section 30A(3) or 40A(1)(b) of the Act in respect of the goods; and
(ii)the date on which this regulation comes into force.
[(1A) A claimant must notify the undertaking lead for the single undertaking of which it is part of a claim for relief in respect of goods before or at the time of making the claim.
(1B) Where an appeal was made in respect of the amount of duty to which the claim relates and the appeal has been determined, a period equal to the period between the commencement and determination of the appeal is to be added to the period of 3 years in paragraph (1)(b).
(1C) Where by virtue of force majeure or unforeseeable circumstances it would be unreasonable to expect a person to make a claim for relief in time, HMRC may consent to the making of a late claim.]
(2) A claim for relief in respect of goods may not be made—
(a)where—
(i)more than one person is liable to duty under section 30A(3) or 40A(1)(b) in respect of the goods; and
(ii)one of the persons liable has made a claim for relief in respect of the [goods that has not been withdrawn or treated as withdrawn;
unless an HMRC officer consents to the making of the further claim;]
(b)where the goods are catch caught by a vessel which is not a British ship; ...
(c)where a claim for the relief was previously made and determined unless an HMRC officer consents to the making of the further claim [; or
(d)where—
(i)an appeal has been made in respect of the amount of liability to duty to which the claim would apply; and
(ii)the appeal has not been determined.]
(3) A claim must be made in the form and manner specified in a notice published by HMRC.
(4) HMRC must publish a notice specifying the form and manner referred to in paragraph (3).]
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