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The Customs (Northern Ireland) (EU Exit) Regulations 2020
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Changes over time for: Section 16F
Alternative versions:
- 31/12/2020- Amendment
- 04/09/2021- Amendment
- 30/09/2023- Amendment
- 02/10/2023- Amendment
- 31/01/2024
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Point in time view as at 31/01/2024.
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There are currently no known outstanding effects for the The Customs (Northern Ireland) (EU Exit) Regulations 2020, Section 16F.
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[F1Waiver of [F2eligibility criteria] U.K.
This section has no associated Explanatory Memorandum
16F.—(1) HMRC may grant a claim for relief even where [F3one or all of the eligibility criteria in regulation 16E(1)(a)(ii) or (iii) or (ab) are] not met if an HMRC officer is of the opinion that it is appropriate to approve a waiver of the criterion, taking into consideration factors specified in a notice published by HMRC.
(2) A claimant may apply to HMRC for approval of a waiver in accordance with paragraph (1).
(3) Regulations 85 to 91 of the import duty regulations apply in relation to an application under paragraph (2).
(4) Section 23(5) of the Act applies to approvals granted under this regulation, including where the approval relates to a claim for relief in relation to a liability to duty chargeable under section 40A(1) of the Act.]
Textual Amendments
F1Pt. 2 Ch. 5 inserted (31.12.2020 for specified purposes, 4.9.2021 for specified purposes) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(4)(5), 6(8); S.I. 2021/983, reg. 2
F2Words in reg 16F heading substituted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 8; S.I. 2023/1050, reg. 2(b)
F3Words in reg. 16F(1) substituted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 9; S.I. 2023/1050, reg. 2(b)
Commencement Information
I1Reg. 16F in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)
I2Reg. 16F in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))
I3Reg. 16F in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))
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