3. Conditions for remission

Rules 2 and 2A only apply if —

a claim is made by the person who paid the duty or by whom it is payable —

within 6 months from the date of the rescission or annulment of the contract or agreement; or

within such further time as the Commissioner may deem reasonable if, in unavoidable circumstances, the instrument cannot be produced within that period of 6 months; and

the instrument is surrendered for cancellation, unless the Commissioner dispenses with such surrender in a particular case.

Paragraph (1)(a)(ii) and (b) does not apply if the instrument has already been surrendered for cancellation for the purpose of an earlier application for remission under these Rules.

Rules 2 and 2A only apply if —

a claim is made by the person who paid the duty or by whom it is payable —

within 6 months from the date of the rescission or annulment of the contract or agreement; or

within such further time as the Commissioner may deem reasonable if, in unavoidable circumstances, the instrument cannot be produced within that period of 6 months; and

the instrument is surrendered for cancellation, unless the Commissioner dispenses with such surrender in a particular case.

Paragraph (1)(a)(ii) and (b) does not apply if the instrument has already been surrendered for cancellation for the purpose of an earlier application for remission under these Rules.