Protective Reclaims No Longer Allowed

Wednesday 14th March 2018

HMRC have published a Customs Information Paper that details the time limits within the Union Customs Code relating to repayment type claims.

The CIP can be accessed via this link CIP

One of the key points raised is that incomplete protective reclaims will no longer be accepted - claims have to be complete before HMRC will accept and process them - this will stop the process of submitting an incomplete protective claim to stop the (for example) three year clock from ticking on.