Exemption in relation to Comprehensive and Progressive Agreement for Trans-Pacific Partnership
2.  Section 15(2)(a) of the Act does not apply in relation to any claim to pay customs duty or excise duty on goods at a preferential rate, if —
(a)the preferential rate is levied under paragraph 4(1)(y) of the Customs (Duties) Order (O 4); and
(b)the claim is made within one year after the date of importation of the goods.