The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

Notifications further to a claim for relief U.K.

11.—(1) This regulation applies to a claim for relief other than a claim made under regulation 13 or 14.

(2) Notification of receipt of the claim for relief must be given by HMRC to the claimant—

(a) as soon as practicable after the date on which HMRC receive the claim and the evidence required in support of the claim; and

(b) in any event by no later than the expiry of the period of 30 days beginning with that date.

[F1 (2A) Where a claim for relief is made in the Customs declaration made in respect of the goods and the declaration is accepted before the expiry of the period in paragraph (2)(b), the notification of receipt is to be treated as having been given under paragraph (2).

(2B) Where a claim for relief is made in the Customs declaration made in respect of the goods and the declaration is rejected before the expiry of the period in paragraph (2)(b), the claim is to be treated as if it had never been made.]

(3) Subject to regulation 15(2) and 16(2), notification that HMRC have determined to grant or refuse a claim for relief must be given to the claimant, and HMRC must do so—

F2 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) as soon as practicable after the date on which notification is given under paragraph (2) and in any event by no later than the expiry of the period of 120 days beginning with that date.

[F3 (3A) Paragraphs (3B) and (3C) apply where a claim for relief is made in a Customs declaration.

(3B) In relation to a claim for partial relief or where HMRC have determined to refuse a claim, a notification of liability to import duty in respect of the goods to which the claim relates is to be treated as if it were also the notification of determination required under paragraph (3) unless that notification of liability has been given before the date of the determination.

(3C) In relation to a claim for relief that is granted where no notification of liability to import duty is given in respect of the goods to which the claim relates, discharge of the goods from the free-circulation procedure is to be treated as the notification of determination required under paragraph (3) unless a notification of determination has been given in respect of the claim before the goods were discharged.]

(4) [F4 Subject to paragraph (4A), reasons] for a refusal must be given with the notification of the determination.

[F5 (4A) Where a claim for relief is made in a Customs declaration made in respect of the goods and the claim is refused—

(a) paragraph (4) is to be disregarded, and

(b) reasons for refusal of the claim must be given to the claimant on request.]

(5) Where HMRC fail to comply with paragraph (2) or (3), the claim is to be treated as refused.

Textual Amendments

F1 Reg. 11(2A)(2B) inserted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 4(3)(a)

F2 Reg. 11(3)(a) omitted (1.1.2022) by virtue of The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 4(3)(b)

F3 Reg. 11(3A)-(3C) inserted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 4(3)(c)

F4 Words in reg. 11(4) substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 4(3)(d)

F5 Reg. 11(4A) inserted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 4(3)(e)

Commencement Information

I1 Reg. 11 not in force at made date, see reg. 1

I2 Reg. 11 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.