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The Customs (Northern Ireland) (EU Exit) Regulations 2020
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Changes over time for: Section 16J
Version Superseded: 04/09/2021
Alternative versions:
- 31/12/2020- Amendment
- 22/04/2021
Point in time - 04/09/2021- Amendment
- 30/09/2023- Amendment
- 02/10/2023- Amendment
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There are currently no known outstanding effects for the The Customs (Northern Ireland) (EU Exit) Regulations 2020, Section 16J.
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[F1Notifications further to a claim for reliefU.K.
This section has no associated Explanatory Memorandum
16J.—(1) Notification of receipt of the claim for relief must be given by HMRC to the claimant—
(a)as soon as practicable after the date on which HMRC receive the claim and the evidence required in support of the claim; and
(b)in any event, by no later than the expiry of the period of 30 days beginning with that date.
(2) Where a claim for relief is made in the customs declaration made in respect of the goods and the declaration is accepted or rejected before the expiry of the period in paragraph (1), the claimant is to be treated as having been notified under paragraph (1).
(3) Notification that HMRC have determined to grant or refuse a claim for relief must be given to the claimant, and HMRC must do so—
(a)in relation to a claim for relief that is less than the full liability incurred, or where HMRC have determined to refuse a claim, with the notification of liability to duty in respect of the goods to which the claim relates, unless that notification of liability has been given before the date of the determination; and
(b)as soon as practicable after the date on which notification is given under paragraph (1) and, in any event, by no later than the expiry of the period of 120 days beginning with that date.
(4) Where—
(a)a claim is made for full relief;
(b)the claim is made in the customs declaration that was made in respect of the goods; and
(c)the declaration is accepted,
the claimant is to be treated as having been notified under paragraph (3).
(5) Reasons for a refusal of a claim for relief must be given with the notification of the determination.
(6) Where HMRC fail to comply with paragraph (1) or (3), the claim is to be treated as refused.]
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
Commencement Information
I1Reg. 16J in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)
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