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

Repayment of import duty U.K.

17.—(1) Where—

(a) a claim for relief is granted in respect of goods; and

(b) a person has paid a liability to import duty in respect of the goods before the claim is granted,

HMRC must, when notification of the grant is given, repay the person the amount of relief granted.

(2) Paragraph (3) applies where—

(a) a period of 30 working days has expired since the date that a notification of the grant is given;

(b) HMRC have failed to repay some or all of the import duty required to be repaid; and

(c) that failure is substantially the fault of HMRC.

(3) HMRC must pay interest at the applicable rate on the amount unpaid for the period—

(a) beginning with the day after the date on which the period mentioned in paragraph (2)(a) expires; and

(b) ending with the date on which the amount is paid in full.

(4) In this regulation—

(a) “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 ;

(b) “working day” means any day except—

(i) a Saturday or Sunday;

(ii) Good Friday or Christmas day; or

(iii) a bank holiday within the meaning of section 1 of the Banking and Financial Dealings Act 1971 M2 , including those bank holidays in part only of the United Kingdom.

Commencement Information

I1 Reg. 17 not in force at made date, see reg. 1

I2 Reg. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 1996 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. 2000/631 and regulation 5(1)(e) amended by S.I. 2003/230.

M2 1971 c. 80.