Applications for remission and repayment of dutyU.K.
56.—(1) An application for remission or repayment of duty may be made notwithstanding that the goods stated in the application cease to be chargeable goods.
(2) Paragraph (3) applies where—
(a)an application for remission of duty has been made which is not withdrawn, rejected or determined; and
(b)a payment is made in respect of the liability which is the subject of the application.
(3) Where—
(a)the applicant makes the payment, the application is to be treated as an application for repayment of duty; or
(b)a person other than the applicant makes the payment, the application is to be treated as withdrawn,
and HMRC must notify the applicant of that fact as soon as practicable after the payment is made.
(4) No application may be made where—
(a)an appeal has been made in respect of the amount of the liability to import duty to which the application would apply; and
(b)the appeal has not been determined.
Modifications etc. (not altering text)
C1Pts. 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.
Commencement Information
I1Reg. 56 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.