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13.—(1) This regulation applies to chargeable goods in respect of which a Customs declaration is made orally, as provided for by regulation 17 of the Import Duty Regulations, in cases within regulations 18 and 19 of those Regulations.
(2) On making an oral declaration in accordance with regulation 17(3)(a) of the Import Duty Regulations, an individual is treated as making a claim for relief in respect of the chargeable goods.
(3) When an HMRC officer gives the information described in regulation 17(3)(b) of the Import Duty Regulations, HMRC are treated as granting the claim for relief.
(4) Where the claim is for partial relief, HMRC must give notification of liability to import duty in respect of the goods to which the claim relates with the information described in regulation 17(3)(b) of the Import Duty Regulations.
(5) Where an HMRC officer does not give the information described in regulation 17(3)(b) of the Import Duty Regulations—
(a)the claim is treated as refused; and
(b)HMRC must give a notification of the determination to refuse the claim with the notification of liability to import duty in respect of the goods to which the claim relates.
(6) Reasons for a refusal must be given with the notification of the determination.
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