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Posted Wed, 29 Sep 2021 11:40:47 GMT by Stuart Downer
Good morning, We are looking to claim retroactive preferential origin for imports from Japan since 1 Feb 2019 when the EU-Japan EPA came into effect, as our supplier omitted to show the statement of origin on the invoices at the time of import. Please can you confirm the timescale for reclaim of duty paid? The C285 states the time limit for submitting a claim for repayment of overpaid duty and VAT is 3 years as does Article 55 of the UK-EU TCA which states:- ARTICLE 55 Time of the claim for preferential tariff treatment 1. A claim for preferential tariff treatment and the basis for that claim as referred to in Article 54(2) shall be included in the customs import declaration in accordance with the laws and regulations of the importing Party. 2. By way of derogation from paragraph 1 of this Article, if the importer did not make a claim for preferential tariff treatment at the time of importation, the importing Party shall grant preferential tariff treatment and repay or remit any excess customs duty paid provided that: (a) the claim for preferential tariff treatment is made no later than three years after the date of importation, or such longer time period as specified in the laws and regulations of the importing Party; (b) the importer provides the basis for the claim as referred to in Article 54(2); and (c) the product would have been considered originating and would have satisfied all other applicable requirements within the meaning of Section 1 of this Chapter if it had been claimed by the importer at the time of importation. The other obligations applicable to the importer under Article 54 remain unchanged I realise that this is not the agreement for Japan but I am having difficulty finding anything in the UK-Japan agreement.
Posted Fri, 08 Oct 2021 10:42:17 GMT by HMRC Admin 20
Hi Stuart Downer,

Claiming a duty repayment is governed by the Customs legislation covering repayments and remissions of duties. If the goods were imported to GB before 01/01/2021, a claim for repayment will be covered under the Union Customs Code (UCC) legislation and for imports on or after this date, a claim will be covered under the Customs (Import Duty) (EU Exit) Regulations 2018. 

You can submit your repayment claim for the goods imported up to 3 years ago, as detailed in the guidance at:

How to apply for a repayment of import duty and VAT if you've overpaid (C285)

Apply for repayment of import duty and VAT (CHIEF) - GOV.UK (www.gov.uk) 

For imports before 01/01/2021 – EU-Japan trade agreement would apply. Imported goods must have met the relevant rules of origin at the time of import and a valid proof of preference must be held at the time of duty repayment claim as per the requirements of EU-Japan trade agreement.

For imports on or after  01/01/2021 – UK-Japan trade agreement would apply. Imported goods must have met the relevant rules of origin at the time of import and a valid proof of preference must be held at the time of duty repayment claim as per the requirements of UK-Japan trade agreement.

Relevant proof of preference must also be included when submitting the duty repayment claim. 

Duty repayment claims are processed and authorised by National Duty Repayment Centre (NDRC) who can advise on any other specific additional information they may require after the applicant has submitted their duty repayment claim.

NRDC can be reached (externally) at: ndrc.nch@hmrc.gov.uk  or 03003227064 (option 2). 

Thank you.
Posted Fri, 08 Oct 2021 11:42:02 GMT by Stuart Downer
Thank you

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