PART 2Importation of goods and goods potentially for export
F1CHAPTER 5Reliefs and repayment
SECTION 4Errors and breaches
Rectification of errors in claim for relief16N.
Where a notification of an error in a claim for relief is received by HMRC before the claim for relief is granted or repayment made—
(a)
an HMRC officer must correct the claim, or direct the claimant to make the necessary corrections; and
(b)
any liability to duty under section 30A(3) or 40A(1) of the Act is determined on the basis of the information contained in the claim for relief as corrected (or required to be corrected) under this regulation.