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The Customs (Import Duty) (EU Exit) Regulations 2018
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- UK Statutory Instruments
- 2018 No. 1248
- PART 7
- CHAPTER 4
- Regulation 68
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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 68 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Regulation 68:
- reg. 43(3A) inserted by S.I. 2019/326 reg. 11(4) (This amendment comes into force on such day as the Treasury may by regulations under 2018 c. 22, s. 52 appoint)
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- reg. 43(3A) inserted by S.I. 2019/326 reg. 11(4) (This amendment comes into force on such day as the Treasury may by regulations under 2018 c. 22, s. 52 appoint)
Interest payable by HMRCU.K.
This section has no associated Explanatory Memorandum
68.—(1) Paragraph (2) applies where—
(a)an application for repayment of duty is made;
(b)a period of 30 working days has expired since the date that a determination to grant the application has effect as provided by regulation 64(3);
(c)HMRC has failed to pay some or all of the repayment; and
(d)that failure is substantially the fault of HMRC.
(2) HMRC must pay interest at the applicable rate on the amount of the unpaid repayment for the period—
(a)beginning with the day after the date on which the 30 working days period described in paragraph (1)(b) expires; and
(b)ending with the date on which the amount is paid in full.
(3) In paragraph (2), “the applicable rate” means the rate of interest provided by regulations for the purposes of section 197(2)(f) of the Finance Act 1996 M1.
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.
C2Regs. 68-70 applied (with modifications) (24.12.2024) by S.I. 2020/1605, reg. 32A (as inserted by The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1265), regs. 1, 6)
Commencement Information
I1Reg. 68 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M11996 c. 8. At the time these Regulations are made, the rate is provided by regulation 5(1)(e) of S.I. 1998/1461 as 5% per annum. Regulation 5 was substituted by S.I. 2001/631 and regulation 5(1)(e) amended by S.I. 2003/230.
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