The Customs (Northern Ireland) (EU Exit) Regulations 2020

[F1 SECTION 2 U.K. Application, claims and waivers

Textual Amendments

F1 Pt. 2 Ch. 5 inserted (31.12.2020 for specified purposes, 4.9.2021 for specified purposes) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(4)(5), 6(8); S.I. 2021/983, reg. 2

Reliefs – application of Chapter 5 U.K.

16D.— (1) Subject to paragraph (2), this Chapter applies to—

(a) goods which are not relevant goods for the purposes of Chapter 3, in respect of which a liability to duty chargeable under section 30A(3) of the Act is incurred; and

(b) goods in respect of which a liability to duty chargeable under section 40A(1)(b) of the Act is incurred.

(2) This Chapter does not apply to goods where—

(a) a liability to duty in respect of the goods is incurred by virtue of Article 79 of the UCC; and

(b) the condition specified in Article 86(6) of the UCC does not apply.

Commencement Information

I1 Reg. 16D in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

Eligibility criteria U.K.

16E.— (1) The eligibility criteria for a claim for relief are that—

(a) the claimant—

(i) is established in the United Kingdom;

(ii) is registered with HMRC in accordance with Article 9 of the UCC; and

(iii) has incurred a liability to duty under section 30A(3) or section 40A(1)(b) of the Act in the course of a commercial activity; and

(b) grant of the relief claimed would not result in the claimant being granted aid in excess of the applicable de minimis state aid limit or any other breach of any other EU law that has effect as a result of section 7A of the European Union (Withdrawal) Act 2018.

(2) In paragraph (1)(b), the “applicable de minimis state aid limit” means the limit on the amount of de minimis state aid which may be granted to the claimant by virtue of, as the case may be—

(a) Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid;

(b) Commission Regulation (EU) No 360/2012 of 25 April 2012 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid granted to undertakings providing services of general economic interest;

(c) Commission Regulation (EU) No 1408/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the agriculture sector; or

(d) Commission Regulation (EU) No 717/2014 of 27 June 2014 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the fishery and aquaculture sector.

(3) Where the claim for relief is made by a relief agent on behalf of a principal the references to “the claimant” in paragraph (1) are to the principal.

Modifications etc. (not altering text)

C1 Reg. 16E(1)(a)(i) modified (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2019/385), reg. 7(4) (as inserted by S.I. 2020/1629, regs. 1(2), 8(2))

Commencement Information

I2 Reg. 16E in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

Waiver of commercial activity criterion U.K.

16F.— (1) HMRC may grant a claim for relief even where the eligibility criterion in regulation 16E(1)(a)(iii) is not met if an HMRC officer is of the opinion that it is appropriate to approve a waiver of the criterion, taking into consideration factors specified in a notice published by HMRC.

(2) A claimant may apply to HMRC for approval of a waiver in accordance with paragraph (1).

(3) Regulations 85 to 91 of the import duty regulations apply in relation to an application under paragraph (2).

(4) Section 23(5) of the Act applies to approvals granted under this regulation, including where the approval relates to a claim for relief in relation to a liability to duty chargeable under section 40A(1) of the Act.

Commencement Information

I3 Reg. 16F in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

Making a claim U.K.

16G.— (1) A claim for relief in respect of goods may be made—

(a) in the customs declaration made in respect of the goods or at the same time as that declaration is made; or

(b) at any time before the expiry of the period of 3 years beginning with the later of—

(i) the date on which notification is given by HMRC of the liability to duty chargeable under section 30A(3) or 40A(1)(b) of the Act in respect of the goods; and

(ii) the date on which this regulation comes into force.

(2) A claim for relief in respect of goods may not be made—

(a) where—

(i) more than one person is liable to duty under section 30A(3) or 40A(1)(b) in respect of the goods; and

(ii) one of the persons liable has made a claim for relief in respect of the goods;

(b) where the goods are catch caught by a vessel which is not a British ship; or

(c) where a claim for the relief was previously made and determined unless an HMRC officer consents to the making of the further claim.

(3) A claim must be made in the form and manner specified in a notice published by HMRC.

(4) HMRC must publish a notice specifying the form and manner referred to in paragraph (3).

Commencement Information

I4 Reg. 16G in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

Information and evidence in relation to claims U.K.

16H.— (1) A claim for relief must—

(a) contain information of a description specified in a notice published by HMRC Commissioners;

(b) be accompanied by such documents of a description specified in a notice published by HMRC Commissioners; and

(c) include a declaration by the person making the claim containing statements of a description specified in a notice published by HMRC Commissioners.

(2) A claim for relief is to be treated as not made unless the claimant provides, to the satisfaction of an HMRC officer, the information, documents and declaration specified in paragraph (1).

(3) In cases specified in a notice published by HMRC Commissioners, the requirement under paragraph (1)(b) may be met by the person who has made the claim, or any other person—

(a) making the documents available for inspection by an HMRC officer; or

(b) making available to HMRC information of a description specified in the notice (whether electronically or otherwise).

(4) Where a claim for relief is made in the customs declaration made in respect of the goods, the person making the claim is to be treated as having made a declaration that the eligibility criterion in regulation 16E(1)(b) is met.

Commencement Information

I5 Reg. 16H in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

Granting claims for relief U.K.

16I.— (1) A claim for relief must be granted by HMRC if—

(a) the eligibility criteria are met; and

(b) the relief, as determined in accordance with paragraphs (2) or (3), is a positive amount.

(2) Where a claim for relief from duty charged under section 30A(3) of the Act is granted, the relief from liability is—

(a) where the goods would not be chargeable to duty under regulation 5 if they were goods for the internal market, full relief; and

(b) in any other case, the difference between the liability incurred under section 30A(3) Act and the amount of duty that would have been chargeable in accordance with regulation 8 if the goods were relevant goods for the purposes of Chapter 3.

(3) Where a claim for relief from duty charged under section 40A(1)(b) of the Act is granted, the relief from liability is—

(a) where the goods are chargeable to duty under section 40A(1)(a), the difference between the liability incurred under section 40A(1)(b) and the amount of duty that would have been chargeable in accordance with regulation 14 if the goods were relevant goods for the purposes of Chapter 4; and

(b) in any other case, full relief.

Commencement Information

I6 Reg. 16I in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

Notifications further to a claim for relief U.K.

16J.— (1) Notification of receipt of the claim for relief must be given by HMRC to the claimant—

(a) as soon as practicable after the date on which HMRC receive the claim and the evidence required in support of the claim; and

(b) in any event, by no later than the expiry of the period of 30 days beginning with that date.

(2) Where a claim for relief is made in the customs declaration made in respect of the goods and the declaration is accepted or rejected before the expiry of the period in paragraph (1), the claimant is to be treated as having been notified under paragraph (1).

(3) Notification that HMRC have determined to grant or refuse a claim for relief must be given to the claimant, and HMRC must do so—

(a) in relation to a claim for relief that is less than the full liability incurred, or where HMRC have determined to refuse a claim, with the notification of liability to duty in respect of the goods to which the claim relates, unless that notification of liability has been given before the date of the determination; and

(b) as soon as practicable after the date on which notification is given under paragraph (1) and, in any event, by no later than the expiry of the period of 120 days beginning with that date.

(4) Where—

(a) a claim is made for full relief;

(b) the claim is made in the customs declaration that was made in respect of the goods; and

(c) the declaration is accepted,

the claimant is to be treated as having been notified under paragraph (3).

(5) Reasons for a refusal of a claim for relief must be given with the notification of the determination.

(6) Where HMRC fail to comply with paragraph (1) or (3), the claim is to be treated as refused.]

Commencement Information

I7 Reg. 16J in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)