Consultation on draft regulations for drawbacks of duty

The Customs and Excise Bill is currently awaiting its Second Reading in Parliament, and we are working on draft regulations for implementation of the Bill relating to duty drawbacks (refunds where duty-paid goods are later exported). Customs would welcome your feedback.  Our preferred approach is outlined below:

Drawbacks of duty

Customs wishes to maintain exporters' ability to make late and periodic drawbacks under s149 of the Bill. We are proposing:

For late drawbacks

1.  An exporter can make a drawback claim up to four years from the date of the relevant export entry, provided that the chief executive of Customs is satisfied with evidence supporting:

1.1       the amount of duty originally paid on the goods

1.2       the shipment of goods to an overseas destination

1.3       reasons given by the exporter for a late drawback application

1.4       any other matter that is reasonable in relation to the drawback application.

For periodic drawbacks

2.  An exporter can make a drawback claim for all exports made during a period not exceeding three months, provided the chief executive of Customs is satisfied with evidence that:

2.1       filing a drawback with an export entry would be unduly onerous on the exporter, given the volume of exports

2.2       the exporter has an acceptable record of compliance with Customs requirements

2.3       the exporter has documented systems in place to account for, track and demonstrate that each periodic drawback was the correct amount for the permitted period, and that

2.4       the exporter agrees to any conditions that the chief executive of Customs may reasonably require in granting permission for periodic drawbacks.

Minor technical change

3. The current regulation (68(1)(a)) states that the deadline for a standard drawback is six hours prior to the intention of shipping. We propose instead that drawbacks are to be made at the time of the export entry to align the requirement with current practice and the provisions in the Bill.

If you would like to provide any feedback on the proposals, please respond by return e-mail to: Elizabeth McDonald, Principal Policy  Analyst, by Wednesday 19 July 2017.

14 July 2017

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