INCHP11380 - Procedures: procedure 19: claims for repayment or remission of customs duty etc

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(Referred to in Special instructions INCHP06000)

Section A

Has the claim been made within 3 months of the date the charges were entered into the accounts? And does the claim exceed minimum amounts from repayment? (INCHP06000). If not, are there exceptional circumstances that resulted in the 3 month time limit not being met and (provided that the other repayment conditions have been complied with) and the Grade 7 agrees, the claim together with a full report should be submitted to Duty Liability Policy, Alexander House, Southend to consider the justification for an extension to overriding the 3 month time limit, or

*Reject the claim by issue of an appropriate completed C285B / letter. Note the entry and the C26 and attach all papers to the entry. If no appeal is received the entry is to be returned to the officer.

Note: in exceptional circumstances where the debt is legally due but there may be a ‘special situation’, you may be able to consider a claim under Article 120. These should be forwarded to Duty Liability Policy, Alexander House for consideration.

  1. Is there any suspicion of fraud? If so, report the circumstances to the supervision officer to decide on the action to be taken, if it is rejection go to section A paragraph 2* above.
  2. Has the trader clearly demonstrated that the goods were originally intended for entry to a non-free circulation regime eg transhipment outside the EU or entry to a non-free circulation CPC?
  3. Have all the following conditions been met?
  • Any use of goods has not contravened the conditions of the customs regime under which they should be placed.
  • When the goods were entered for free circulation, they were intended to be placed under another regime, all the requirements of which they fulfilled.
  • The goods which the benefit of the other customs regime requested are the same goods which were entered for free circulation.

If not, go to section A, paragraph 2* above.

Section B

  1. Have the goods been entered for the Customs regime for which they were intended? If so, accept the basis for the claim, prepare, but do not endorse a C285.
  2. Is it claimed that the goods have been re-exported out of the customs territory of the Union without having been previously entered in accordance with item Section C part 1, above?
  3. Is there any evidence of deception? If so, go to Section A, paragraph 2* above.
  4. Is there any evidence of ‘serious negligence’? If so, go to Section A, see paragraph 2*, above.

Note: for the purpose of these instructions, serious or obvious negligence means that the importer or agent has failed to comply with the procedural requirements that are a condition for granting repayment or remission although they must have known their existence. For example:

  • the applicant has been in a similar situation before and is aware of the legally required procedures, or
  • an agent, instructed by an importer, has failed to follow the procedures set out by this Department.

Section C

Has export been proved by production of:

  1. the original or a certified copy of the export declaration, and
  2. a certificate of shipment by the customs office (office of exit) that the goods travel through. Where a certificate of shipment cannot be produced, proof of dispatch outside the Customs territory of the Union may be shown by the production of:
  • certification by Customs confirming the arrival of the goods at the third country of destination, or
  • the original (or authenticated copy) of the entry of the goods in the third country of destination

By comparing the original import entry and the export declaration - supported in each case by commercial and /or administrative documents (such as invoices, despatch details, transit documents, health certificates) - are you satisfied that the goods exported were the same as those imported? If not, go to Section 3 part 1, above.

Have all export documents issued to certify the Union status of the goods been returned? If documents cannot be returned, evidence that these documents cannot be used in connection with any importation of goods into the Union must be produced.

Accept the basis for the claim. Prepare, but do not issue a C285B.