The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020

Backdated claims for the preferential rate

6.—(1) If, at the time of importation of any originating goods to which these Regulations apply, the importer or the importer’s representative—

(a) does not have the proof of origin as required by regulation 5(1)(b)(i); and

(b) pays the standard rate of import duty in respect of those goods,

the importer, or the person who paid the standard rate of import duty, may make a claim for partial repayment of the import duty on presentation to HMRC of a valid proof of origin relating to the goods after their importation.

(2) The amount of import duty that may be repaid in respect of a claim under paragraph (1) is the difference between the amount of that duty which the importer, or other person, paid at the time of the importation of the goods (which is the standard rate of import duty under the Customs Tariff (Establishment) (EU Exit) Regulations 2020) and the rate of import duty rate that applied at that time under of paragraph 3 of the Arrangement.

(3) A repayment of import duty under this regulation must only be granted if HMRC is satisfied that—

(a) the claim for repayment has been made within a period of three years from the date of importation;

(b) the declaration presented to HMRC after importation of the goods is genuine; and

(c) the originating status of the goods to which the declaration relates can still be verified.

(4) For the purposes of this regulation, “the date of importation” is the date of acceptance by HMRC under section 4(1) of the Act of the declaration for free circulation or authorised use that relates to the relevant goods.