HMRC has published new guidance Claim
repayment or remission of charges on rejected imports (C&E1179).
This covers claims for repayment or remission in relation to goods which do not
meet their contract conditions, are defective or are damaged before customs
clearance. Claims need to be made either within three years from notification
of the debt or three months from the date the customs entry was accepted
(subject to HMRC discretion to extend these limits in exceptional
circumstances).
HMRC has published new guidance Claim
repayment or remission of charges on rejected imports (C&E1179).
This covers claims for repayment or remission in relation to goods which do not
meet their contract conditions, are defective or are damaged before customs
clearance. Claims need to be made either within three years from notification
of the debt or three months from the date the customs entry was accepted
(subject to HMRC discretion to extend these limits in exceptional
circumstances).
