The Customs (Import Duty) (EU Exit) Regulations 2018

Determinations to grant applications U.K.

62.—(1) HMRC may determine to grant an application if it is satisfied that—

(a) the application has been made in compliance with chapter 3;

(b) the reduced duty case stated in the application applies; and

(c) incorrect or incomplete information which was deliberately misleading such as to enable the application to be made was not provided to HMRC by a person responsible for complying with the Customs procedures relevant to the goods stated in the application.

(2) In the case of an application for remission, the grant of the application does not, unless the determination provides otherwise, discharge the liability of a person who was not an applicant.

(3) An application may be granted—

(a) in the case of a joint application, other than to all the applicants;

(b) to remit a liability or to make a repayment of an amount different to that stated in the application, so long as the amount does not exceed that provided by the applicable reduced duty case;

(c) in respect of—

(i) fewer goods than stated in the application; or

(ii) remains or components of the goods stated in the application, in cases where the goods are, or are to be, destroyed or dismantled; or

(d) subject to the compliance with conditions, including that any of the goods stated in the application, or components of them, must be destroyed or dismantled.

(4) Except for the conditions set out in regulation 67, where an application is granted subject to compliance with conditions, they may be varied or waived by HMRC.

(5) Paragraph (6) applies—

(a) where an application concerns the reduced duty case described in regulation 51; and

(b) before HMRC—

(i) accepts or rejects the application under regulation 63; or

(ii) determines the application under regulation 64.

(6) HMRC may consent on request by the applicant to the goods stated in the application being—

(a) destroyed or dismantled;

(b) removed from the United Kingdom in accordance with the applicable export provisions M1 [F1 where the removal is from Great Britain, and in accordance with Union customs legislation where the removal is from Northern Ireland]; F2 ...

[F3 (ba) removed from Great Britain to Northern Ireland; or]

(c) declared for an inward processing [F4 , transit] or storage procedure but such a consent is not an authorisation to make the declaration.

[F5 (7) Where HMRC consents to the destruction or dismantling of the goods it may also consent to—

(a) the removal from the United Kingdom of any remains or components of the goods in accordance with the applicable export provisions where the removal is from Great Britain, and in accordance with Union customs legislation where the removal is from Northern Ireland; or

(b) the removal of any remains or components of the goods from Great Britain to Northern Ireland.]

Textual Amendments

F1 Words in reg. 62(6)(b) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(4)(a)(i); S.I. 2020/1643, reg. 2, Sch.

F2 Word in reg. 62(6)(b) omitted (31.12.2020) by virtue of The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(4)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

F3 Reg. 62(6)(ba) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(4)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

F4 Words in reg. 62(6)(c) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(12); S.I. 2020/1643, reg. 2, Sch.

F5 Reg. 62(7) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(4)(b); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C1 Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

C2 Reg. 62 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(10) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 62 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 Section 35 defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.