The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020

 

1. The following text has force of law by virtue of regulation 9(3) of The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020

A claim for relief in respect of goods must be made in the one of the forms and manners set out below.

1. Where a Customs declaration in respect of the goods is made in an electronic form or in writing (other than for goods imported by post), a claim for relief may be made by:

• inserting the applicable procedure code for the relief (as specified in the customs tariff) into the Customs declaration and
• submitting that Customs declaration, and any accompanying documents, to HMRC in accordance with the rules set out in or under Schedule 1 to the Taxation (Cross-border Trade) Act 2018

2. Where goods are imported by post and a Customs declaration in respect of the goods is made using a Single Administrative Document (form C88A), a claim for relief may be made by:

• inserting the applicable procedure code for the relief (as specified in the customs tariff into box 37 of the form C88A and
• submitting that form and any accompanying documents, to HMRC in accordance with the rules set out in or under Schedule 1 to the Taxation (Cross-border Trade) Act 2018

3. Where a Customs declaration in respect of the goods is made orally in accordance with rules specified under paragraph 6 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018, regulation 13(2) of the Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020 applies to determine when an individual is treated as making a claim for relief, and the form and manner of that claim.
4. Where a Customs declaration in respect of the goods is made ‘by conduct’ in accordance with rules specified under paragraph 6 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018, regulation 14(2) of the Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020 applies to determine when an individual is treated as making a claim for relief, and the form and manner of that claim.
5. A claim for Returned Goods Relief, as described in section 37 to 39 of the UK Reliefs document, may be made by completing form C1314 (version 1.3 dated May 2012).

This completed form must be submitted alongside a Customs declaration of the goods for the free-circulation procedure, made in writing. Form C1314 and the Customs declaration must be submitted to HMRC accordance with rules specified under paragraph 5 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018.

A claim for Returned Goods Relief on goods returned by post may be made by completing Form C1309 (version PT1 (May 2004)).

 

6. A claim for relief in respect of goods can also be made as part of an application for remission or repayment of import duty in respect of those goods, as described at Chapter 3 of Part 7 of the Customs (Import Duty) (EU Exit) Regulations 2018.

A claim for relief made in this way must be made in the form and manner specified by HMRC for the purposes of regulation 58 of the Customs (Import Duty) (EU Exit) Regulations 2018.

 

2. The following text has force of law by virtue of regulation 12(3)(b) of The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020   

To show that a relief may be applicable to goods contained within a package and imported by post, it will be sufficient for the outer packaging of the goods to include:

• a description of the type of goods contained within the package and
• the words “To be customs cleared by the importer”

 

3. The following text has force of law by virtue of regulation 17(2)(b) of The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020   

Notification of a breach of conditions for Transfer of Residence relief can be made electronically or in writing to:

BT-NCH
HM Revenue and Customs

BX9 1GZ

Nch.tor@hmrc.gov.uk

 

Notification of a breach of conditions for other reliefs can be made to

NIRU
Erskine House
20-32 Chichester Street
Belfast,
BT1 4GF

Email: NIRU@HMRC.GOV.UK

Any such notification must:

• Identify any Customs declaration or application for remission or repayment of import duty in respect of the goods, on which relief was claimed
• Include any evidence and information necessary to establish the eligibility for relief
• Identify the breach of conditions for a relief, including:
• The date on which the breach first occurred
• The nature of the breach
• Any circumstances causing the breach to occur and
• Any other information that the person making the notification considers to be relevant to the breach