PART 2Importation of goods and goods potentially for export
F1CHAPTER 5Reliefs and repayment
SECTION 4Errors and breaches
Notification of limit breach or errorI2I116M
1
Paragraph (2) applies where—
a
a claim for relief is granted; and
b
any of the following occurs—
i
the claimant becomes aware that the eligibility criterion in regulation 16E(1)(b) was not met at the time of the grant of the claim;
ii
the claimant becomes aware of an error in the claim for relief; or
iii
the claimant becomes aware that relief has been granted in error.
2
The claimant must—
a
notify HMRC as soon as practicable of details of, as the case may be—
i
the circumstances in which relief was granted despite the eligibility criterion in regulation 16E(1)(b) not being met, including when that first came to the claimant’s attention; or
ii
the error, including when it first came to the claimant’s attention; and
b
make the notification in such form, and accompany it with such additional information or documentation, as HMRC may provide by notice.
3
If required to do so by an HMRC officer by notice, the claimant must provide to the officer such additional information regarding the matters referred to in paragraph (1)(b) as the officer requires.
4
Where a relief agent made the claim on behalf of a principal and paragraph (1)(b)(i) applies, the references in paragraphs (2) and (3) to the claimant are to be read as referring to the principal.
5
Where—
a
a relief agent made the claim on behalf of a principal; and
b
the principal becomes aware of a matter described in paragraph (1)(b)(ii) or (iii),
paragraphs (2) and (3) apply to the principal as if the references to the claimant were to the principal.
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