INCHP06250 - Special directions: incomplete claims

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Legal basis

Customs are able to accept repayment claims where information and / or documents required for process of the claim are not available. However, these incomplete claims must contain a minimum amount of information as set out below, whether on a C285 or in a trader’s letter. The provisions require Customs to set a time limit for the information and / or documents to be provided. If this is not complied with, we may consider the trader is no longer pursuing the claim and no further action is required.

Minimum requirements

The minimum information required is:

  • name and address of the trader concerned or his representative, although this is satisfied if the claim is on the traders / representatives letter headed paper or made by email providing the same information
  • list of the entries (for CFSP traders this would be reference to the supplementary declarations) relating to the claim
  • name of Customs office responsible for the entry unless already evident from above
  • if appropriate, details of the next intended Customs procedure the trader wishes to apply to the goods and whether the trader wants authorisation to do this before a repayment decision has been made.

If it is a ‘protective claim’ (see INCHP06300), this minimum can be reduced to the first three bullet points.

Acceptance

The trader should be notified when the incomplete claim has been accepted. The trader should also be informed to provide the missing information / documentation to support the claim within a period not exceeding 3 months (except for protective claims - see INCHP06300). The trader should be warned that failure to do so will mean the claim being treated as withdrawn and no longer valid unless the trader can provide justification for extending the period. The National Duty Repayment Centre (NDRC) at Salford decides whether or not to grant any extension and its extent after considering the reasons provided by the trader. It should be something that prevents the provision of the information / documentation within the period rather than delay caused by the trader allocating resources to other priorities. Normally, only one extension is needed. The trader is informed when any claim is treated as ‘withdrawn’ as above.

Where the Repayment Centre have taken steps to prevent the destruction of Customs copies of the entries shown on the claim, the trader should be informed and warned that they are responsible in providing copies of any that cannot be obtained.