PART 2Importation of goods and goods potentially for export
F10CHAPTER 5Reliefs and repayment
SECTION 2Application, claims and waivers
Notifications further to a claim for reliefI3I1I216J
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
F22A
Where a claim for relief is made in the customs declaration made in respect of the goods and the declaration is rejected before the expiry of the period in paragraph (1)(b), the claim is to be treated as if it had never been made.
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, F8where the claim is granted, 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
F6b
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—
i
the period of 120 days beginning with that date; or
ii
an extended period, not exceeding 30 days, beginning with the day when the period of 120 days expires, where HMRC reasonably require an extension in order to reach a determination.
F43A
HMRC must notify the claimant within the period of 120 days referred to in paragraph (3)(b)(i) if HMRC reasonably require an extended period within paragraph (3)(b)(ii) to reach a determination.
F34
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5
F7Subject to paragraph (5A), reasons for a refusal of a claim for relief must be given with the notification of the determination.
F15A
Where a claim for relief is made in the customs declaration made in respect of the goods and the claim is refused—
a
the claimant is to be treated as having been notified under paragraph (3) when a notification of liability to duty in respect of the goods is given;
b
paragraph (5) is to be disregarded; and
c
the reasons for refusal of the claim must be given to the claimant on request by the claimant.
6
Where HMRC fail to comply with paragraph (1) or (3), the claim is to be treated as refused.
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