PART 2Importation of goods and goods potentially for export
F1CHAPTER 5Reliefs and repayment
SECTION 2Application, claims and waivers
Granting claims for reliefI116I
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.
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